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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-tax Act for A.Y. 2012-13 Based on Search Action — Held That Section 153C Overrides Section 147 for Search-Related Assessments

The Bombay High Court disposed of a batch of writ petitions challenging notices issued under Section 148 of the Income-tax Act, 1961 for the assessmen...

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Bombay High Court Allows Wife's Interim Maintenance Application in Family Court Appeal, Dismisses Husband's Stay Application. Maintenance under Section 125 CrPC is a continuing right and wife's employment does not automatically disentitle maintenance if her income is insufficient.

The case involves two interim applications in a Family Court Appeal. The wife, Purvi Mukesh Gada, filed an application (IA/16733/2023) seeking interim...

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High Court of Karnataka Acquits Accused in Murder Case Due to Lack of Credible Evidence and Inconsistencies in Prosecution Case. Conviction under Section 302 IPC Set Aside as Circumstantial Evidence Fails to Establish Guilt Beyond Reasonable Doubt.

The appellant, Hanumantharayappa, was convicted by the IV Additional District and Sessions Judge, Madhugiri, in Sessions Case No. 81/2013 for the offe...

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Bombay High Court Upholds Conviction of Appellant under POCSO Act for Aggravated Penetrative Sexual Assault of Minor. Evidence of 13-year-old prosecutrix found credible and corroborated by medical evidence; sentence of ten years rigorous imprisonment upheld.

The appellant, Aaditya @ Sadanand Dilip Parab, was convicted by the Special Judge under POCSO Act, Greater Mumbai, for offences under Section 4 of the...

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Bombay High Court Allows Section 11 Application for Appointment of Arbitrator in Construction Contract Dispute. Arbitration Clause in Works Contracts Held Valid and Disputes Referable to Arbitration.

The applicant, Gold Prism Realty Pvt. Ltd., filed an application under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment o...

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Bombay High Court Upholds Conviction for Murder Based on Circumstantial Evidence and Motive. Appellant convicted under Section 302 IPC for killing his wife over financial disputes and suspicion of infidelity.

The appellant, Narsing Dhondiba Pol, was convicted by the Additional Sessions Judge, Mumbai, for the murder of his wife, Aruna, under Section 302 of t...

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High Court of Karnataka Dismisses Assessee's Appeal in Income Tax Case — Unexplained Cash Credit of Rs.40 Lakhs Confirmed as Income Under Section 68 of Income Tax Act, 1961. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Loan Transactions.

The appellant, Shri Basayya R Nandegol, a civil contractor, filed his return of income for the assessment year 2007-08 declaring a total income of Rs....

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Derivative Transaction Case. Exchange Traded Derivatives Held Not Speculative Under Section 43(5) of Income Tax Act, 1961, with Retrospective Application of Clause (d) of Proviso.

The case involves an appeal by the Commissioner of Income-tax, Central-IV against the order of the Income Tax Appellate Tribunal (ITAT) in favor of th...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Witnesses and Lack of Circumstantial Evidence. Conviction under Sections 302, 201, 364 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Shivaji Pandurang Chikane, was convicted by the II Additional Sessions Judge, Satara, for the murder of Malan Damodar Jadhav and senten...