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Bombay High Court Quashes Reassessment Notice Under Section 148-A of Income Tax Act, 1961 — Internal Audit Objection Constitutes Change of Opinion. Notice Issued Beyond Three Years Based on Audit Objection Without Fresh Material Held Invalid as It Amounts to Mere Change of Opinion.

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

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Bombay High Court Allows Writ Petition Challenging Stay on Appointment of Special Auditor Under Maharashtra Cooperative Societies Act. Order under Section 81(3)(c) for Test Audit Held Administrative, Not Quasi-Judicial, Hence Revision Under Section 154 Not Maintainable.

The petitioners, complainants, sought a test audit of respondent No.6 society under Section 81(3)(c) of the Maharashtra Cooperative Societies Act, 196...

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Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.

The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Gift of Property by Company to Director's Husband Held Not to be Income, as Assessee's Objections Were Not Properly Considered.

The petitioner, Bakhtawar Construction Co. Pvt. Ltd., a closely held company, challenged a notice dated 30 March 2013 issued under Section 148 of the ...

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Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

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Bombay High Court Dismisses Writ Petition Challenging Tender Award in Public Procurement Contract. Court holds that the decision of the employer to accept a bid with minor deviations is not arbitrary or mala fide and does not warrant interference under Article 226 of the Constitution of India.

The petitioner, Cyfuture India Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging the decision of respo...

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Bombay High Court Dismisses PIL Challenging Metro Construction Method as Withdrawn, Imposes Costs for Abuse of Process. Court finds the petition was filed with oblique motive to pressurize the developer for personal demands, not genuine public interest.

The petitioner, Dr. Monica Matani, filed a Public Interest Litigation (PIL) before the Bombay High Court complaining about the construction method ado...

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NCLAT Upholds Preferential Transaction Findings in Insolvency Case — Two Transactions Totaling Rs. 1.60 Crore Held as Preferential Under Section 43 of IBC, 2016. The Tribunal Confirms That Payments Made to Related Parties During the Look-Back Period Are Voidable and Must Be Reversed.

The case involves an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016, filed by H.P. Arun Kumar, C.M. Nagaraj, and Usha (Appellants...