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High Court of Karnataka Allows Commercial Appeal Against Rejection of Plaint Under Order 7 Rule 11(d) CPC — Suit for Specific Performance Not Barred by Limitation as Cause of Action Arose from Refusal to Execute Sale Deed in 2018.

The appellants, Sri K.T. Govinde Gowda and Smt. G. Anuradha, filed a Commercial Appeal under Section 13(1A) of the Commercial Courts Act, 2015, challe...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case. Journal Entry Set-off for Loan Repayment Does Not Violate Section 269T of Income Tax Act, 1961, as It Is Not a Repayment but an Adjustment of Mutual Claims.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which deleted the penalty ...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion Without New Material is Invalid.

The petitioner, M/s. Rabo India Finance Limited, a non-banking financial company, challenged a notice dated 28.3.2011 issued under Section 148 of the ...

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Bombay High Court Dismisses Petition Challenging Arbitral Award in Advertising Contract Dispute. Court Upholds Award of Rs.29,51,000 with 12% Interest for Breach of Contract Relating to Free Commercial Time Banking Policy.

The petitioners, M/s. Media Masters and its partner, challenged an arbitral award dated 13th March, 2009 passed by a Sole Arbitrator. The award allowe...

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Bombay High Court Upholds Validity of Section 138 NI Act and Directs Magistrates to Accept Complaints Without Preliminary Inquiry. Section 138 Negotiable Instruments Act, 1881 is constitutionally valid and Section 200 CrPC does not require preliminary inquiry in cheque dishonour cases.

The judgment arises from a batch of petitions challenging the constitutional validity of Section 138 of the Negotiable Instruments Act, 1881 and the p...

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Bombay High Court Allows Appeal Against Acquittal in Cheque Dishonour Case — Presumption Under Section 139 NI Act Not Rebutted by Accused. Accused Failed to Prove Defence That Cheque Was Issued for Different Transaction and Cash Paid.

The complainant, Stanley Barros Pereira, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881, against the accused, Julieta Cot...

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Bombay High Court Allows EPF Authority to Auction Defaulting Employer's Property Despite Bank's Secured Interest Under SARFAESI Act. Priority of EPF Dues Over Secured Creditors Under Section 11(2) of EPF Act Upheld.

The Central Board of Trustees, Employees Provident Fund (Petitioner) filed a writ petition seeking auction of the property of Respondent No.2 (the emp...

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Bombay High Court Dismisses Suit as Barred by Res Judicata and Limitation in Will Execution Dispute. Prior US Surrogate Court decree and delay in filing render suit not maintainable under Section 11 CPC and Limitation Act, 1963.

The suit was filed by Jaswinder Paul Batra, Brinder Batra, and Sunaina Batra (plaintiffs) against Neeru Batra, Baljit Singh, ING Vysya Bank Ltd., and ...