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Madras High Court Upholds Preliminary Decree for Partition in Favour of Daughter in Hindu Succession Act Case. Court holds that Will executed after testator's death is invalid and settlement deed after pre-suit notice is not binding.

The case involves a partition suit filed by M. Kowsalyadevi (plaintiff) against her father (second defendant) and other family members, seeking a 1/8t...

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Bombay High Court Quashes Reassessment Notice Issued to Deceased Assessee — Notice to Dead Person is Void Ab Initio. Income Tax Department Cannot Issue Notice Under Section 148 of Income Tax Act, 1961 to a Person Who Died Before the Notice Was Issued.

The petitioner, Gourang Anil Wakade, as the legal heir of his late mother Mrs. Meena Anil Wakade, challenged the reassessment proceedings initiated by...

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Bombay High Court Allows Writ Petition Challenging Reassessment Notice Issued to Dead Person Under Section 148 of Income Tax Act, 1961 — Notice and Reassessment Order Void Ab Initio. Legal Heir's Participation Under Protest Does Not Cure Jurisdictional Defect.

The petitioner, Shri Devendra S/o Vasudeo Jambhulkar, is the son and legal heir of late Vasudeo Damduji Jambhulkar, who was an income tax assessee wit...

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Bombay High Court Quashes Reassessment Notice Issued to Dead Person Under Income Tax Act — Notice Issued After Death Without Substituting Legal Heir Is Null and Void. Notice under Section 148 of the Income Tax Act, 1961 issued in the name of a deceased assessee is invalid and cannot be cured.

The petitioner, Raniben Khimji Patel, is the legal heir of Khimji Karamshi Patel who died on 2nd March 2021. The Income Tax Department issued a notice...

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Bombay High Court Acquits Accused in POCSO Case Due to Inconsistent Testimony and Lack of Corroboration. Allegation of Groping During Religious Procession Fails as Victim's Testimony Contradicted by Own Witnesses and Medical Evidence Not Adduced.

The appellant, Dinesh @ Nitin Ukandrao Khandate, was convicted by the Special Court under the Protection of Children from Sexual Offences Act, 2012 (P...

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Bombay High Court Acquits Accused in POCSO Case Due to Consensual Relationship and Lack of Evidence of Promise to Marry. Conviction under Section 376(2)(i)(n) IPC and POCSO Act set aside as prosecutrix was a consenting minor and no false promise of marriage established.

The appellant, Prashant Ramchandra Kasarkar, was convicted by the Additional Sessions Judge-3, Yavatmal in Special (POCSO) Case 63/2017 for offences u...