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High Court of Bombay at Goa Dismisses Petition Challenging Auction of Mineral Block Due to Technical Glitch. Alleged Portal Failure Not Sufficient to Invalidate Auction Where Petitioner Failed to Demonstrate Prejudice and Did Not Follow Up After Initial Technical Issue.

The petitioner, Agravanshi Private Limited, challenged the auction process for Cavorem-Maina Mineral Block No. XVIII conducted by MSTC Limited on beha...

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Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Application of Mind by AO. Section 148 Notice for AY 2014-15 Set Aside as Reasons Recorded Were Mechanical and Lacked Independent Satisfaction.

The petitioner, Sanvira Holdings, a partnership firm part of the PSY Group engaged in real estate business, filed its return of income for Assessment ...

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Gujarat High Court Quashes Reassessment Notice Under Section 153C of Income Tax Act for Non-Supply of Satisfaction Note. Failure to Provide Satisfaction Note Recorded by the Assessing Officer Violates Principles of Natural Justice and Renders the Notice Invalid.

The petitioner, Nirma Limited, received funds from Siddhi Vinayak Cement Private Limited during Financial Years 2009-10 to 2011-12 by way of share app...

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High Court of Karnataka Quashes Trial Court Order Reopening Evidence in Possession Suit — Reopening of Evidence After Judgment Reserved Not Permissible Under Order 18 Rule 17 CPC Without Justifiable Cause.

The petitioners, Siddappa and Lokanna, filed a suit for possession against the respondent in O.S.No.154/2016 before the Principal Civil Judge and JMFC...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Independent Application of Mind. Reassessment Based on Borrowed Satisfaction and Non-Speaking Order on Objections Violates Principles of Natural Justice.

The petitioner, Arvind Sahdeo Gupta, challenged a notice dated 24/3/2020 issued under Section 148 of the Income Tax Act, 1961 by the Income Tax Office...

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Bombay High Court Allows Petitions Challenging Caste Scrutiny Committee's Invalidity Orders in Thakar Tribe Certificate Cases. Held that the Committee failed to consider relevant documents and applied incorrect principles, violating principles of natural justice.

The judgment concerns four writ petitions filed by members of the Chitale family challenging orders of the Scheduled Tribe Certificate Verification Co...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...

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Bombay High Court Quashes Reopening Notice Under Section 148 Income Tax Act for Lack of Fresh Material. Assessment Completed Under Section 143(3) Cannot Be Reopened Based on Same Material Already Considered.

The petitioner, Regency Nirman Ltd., a company engaged in real estate development, filed its return of income for the assessment year 2013-14 on 29th ...