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Gujarat High Court Quashes Reassessment Notice for AY 2014-15 Due to Limitation Under Section 149(1)(b) of Income Tax Act, 1961. Notice issued beyond six-year period from end of assessment year held invalid as escaped income did not involve assets of value exceeding Rs. 50 lakhs.

The petitioner, a major partner of PSY Group engaged in real estate business, challenged a notice dated 27.03.2025 issued under Section 148 of the Inc...

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Bombay High Court Quashes Subsequent FIR in Land Dispute — Abuse of Process Under Section 482 CrPC. Second FIR on identical allegations as earlier FIR quashed as not maintainable.

The applicant, Mohammad Hisham Osmani, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) seeking quashing ...

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High Court of Karnataka Considers Challenge to Government Order Handing Over Mahabaleshwara Temple to Ramachandrapura Mutt. The Court Examines Validity of Revenue Department's Order Under Bombay Public Trust Act and Constitutional Provisions.

The matter involved a batch of writ petitions and writ appeals filed before the High Court of Karnataka at Bengaluru, including Writ Petition No.30609...

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High Court of Bombay Hears Petition to Quash Criminal Proceedings Based on SEBI Consent Order. The Court Reviews the Effect of Consent Order under Sections 11 and 11B of the SEBI Act on Pending Trial for Offences under Indian Penal Code and Prevention of Corruption Act.

The petitioner, an accused in two criminal cases arising from alleged illegalities in the Initial Public Offerings (IPOs) of Yes Bank Limited and Infr...

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Supreme Court Acquits Accused in Kerala Forest Act Case Due to Lack of Evidence and Statutory Interpretation. Sandalwood Oil Not Classified as Forest Produce Under Section 2(f), and Prosecution Failed to Prove Illicit Removal from Reserve Forest as Required Under Section 27(1)(d).

The appeal arose from a criminal conviction under the Kerala Forest Act, 1961, involving the appellant, a partner in a firm manufacturing and trading ...

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Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence.

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...