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Bombay High Court Quashes Reassessment Notice Issued to Deceased Assessee Without Substituting Legal Heir — Notice Under Section 148A(b) and 148 of Income Tax Act, 1961 Held Invalid as Proceedings Not Initiated Against Proper Person

The petitioner, Dhirendra Bhupendra Sanghvi, as the legal heir of Late Smt. Ushaben Bhupendra Sanghvi (the deceased assessee), filed a writ petition u...

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Supreme Court Rejects Recusal Plea in Land Acquisition Reference. Judge Who Decided Smaller Bench Can Sit in Larger Bench to Reconsider Same Issue as Bias Plea Based on Extrajudicial Factors.

This order arises from a reference to a five-judge Constitution Bench of the Supreme Court of India concerning the interpretation of Section 24 of the...

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Bombay High Court Dismisses Airport Operator's Challenge to Customs Regulation Requiring Bill of Entry for Export Goods. Regulation 5(2) of Handling of Cargo in Customs Areas Regulations, 2009 Held Intra Vires Customs Act, 1962 and Constitutional.

The petitioner, M/s. Mumbai International Airport Private Ltd., filed two writ petitions challenging the validity of Regulation 5(2) of the Handling o...

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Bombay High Court Dismisses PIL Seeking Investigation into MLA's Assets for Lack of Credible Material. Court holds that mere allegations of disproportionate assets without prima facie evidence cannot justify investigation under Prevention of Corruption Act, 1988.

The petitioner, Sanjay Dinanath Tiwari, filed a Public Interest Litigation in the Bombay High Court seeking investigation into the financial affairs o...