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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Reasonable Belief and Change of Opinion. Reassessment Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts.

The petitioner, Nivi Trading Limited, a private limited company, filed its return of income for Assessment Year 2010-11 on 15th September 2010 declari...

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High Court of Karnataka Hears Writ Petitions Challenging Land Tribunal’s Common Order on Occupancy Rights Under Karnataka Land Reforms Act. The dispute concerned lands gifted to a temple in 1913, with rival claims of tenancy and family management.

These writ petitions under Articles 226 and 227 of the Constitution of India challenged the common order dated 3 April 2012 passed by the Land Tribuna...

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Bombay High Court Dismisses Revision Against Eviction Decree Under Section 13A(1) of Bombay Rent Act for Bona Fide Requirement of Landlord's Son. Concurrent Findings of Fact Not Interferable Under Section 115 CPC as No Jurisdictional Error Found.

The case involves a Civil Revision Application filed under Section 115 of the Code of Civil Procedure, 1908 (CPC) challenging the eviction decree pass...

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High Court of Karnataka Grants Bail to Accused in Money Laundering Case Under PML Act. Petitioner, a first-time offender with no criminal antecedents, granted bail subject to stringent conditions including bond, surrender of passport, and weekly reporting to ED.

The petitioner, Shri S.C. Jayachandra, filed a criminal petition under Section 439 of the Code of Criminal Procedure, 1973 (CrPC) seeking bail in Case...

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High Court of Karnataka Allows Appeal in Restoration of Suit Case — Defendant No.1 Succeeds in Setting Aside Appellate Decree. First Appellate Court Erred in Reversing Trial Court's Dismissal of Suit Without Proper Consideration of Evidence and Limitation Issues.

The case involves a Miscellaneous Second Appeal filed by Defendant No.1 against the judgment and decree dated 08.02.2019 passed in R.A.No.03/2009 by t...

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High Court of Karnataka Dismisses Second Appeal in Property Dispute — Concurrent Findings of Fact Not Interfered With. Suit for Declaration of Title and Injunction Dismissed as Plaintiff Failed to Prove Possession and Title Based on Registered Sale Deed.

The appellant/plaintiff filed a suit for declaration of title and permanent injunction in respect of three agricultural properties. He claimed to have...

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Supreme Court Clarifies Tests for Determining Public Character of Temples in Dispute Over Temple Ownership. Factors Include Public Worship Rights, Contributions, and Management Consciousness; Architectural Appearance Not Decisive.

The Supreme Court, in this appeal arising from a Bombay High Court decree, examined the criteria for distinguishing a public temple from a private one...