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Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Change of Opinion. Reassessment Notice and Order Quashed as Assessing Officer Had No Fresh Tangible Material to Justify Reopening.

The petitioner, Aroni Commercials Limited, challenged a notice dated 28 March 2013 under Section 148 of the Income Tax Act, 1961 seeking to reopen its...

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Bombay High Court Quashes Proceedings Against Manufacturer in Food Adulteration Case Due to Belated Filing After Expiry of Best Before Date. Right Under Section 13(2) of Prevention of Food Adulteration Act, 1954 Frustrated as Complaint Filed 16 Months After Best Before Date.

The applicant, M/s Hindustan Coca-Cola Beverages Pvt. Ltd., a manufacturing company, filed an application under Section 482 of the Code of Criminal Pr...

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Bombay High Court Dismisses Letters Patent Appeal as Not Maintainable Against Single Judge Order in Landlord-Tenant Dispute. Appeal Under Clause 15 of Letters Patent Not Maintainable Where Single Judge Exercises Supervisory Jurisdiction Under Article 227 Over Civil Court Orders.

The case arose from a landlord-tenant dispute. The respondents (landlords) had filed a civil suit for eviction of the appellant (tenant). The trial co...

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Bombay High Court Allows Tenant's Petition in Bombay Tenancy Act Case — Certificate of Purchase Under Section 32M Cannot Be Challenged After 9 Years. The Court Held That the Certificate Is Conclusive and the Landlord Cannot Seek Termination of Tenancy After the Tenant Has Purchased the Land.

The case involves a dispute under the Bombay Tenancy and Agricultural Land Act, 1948 regarding agricultural land bearing Gat No. 98 in village Tilleha...