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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Deduction Under Section 10AA of Income Tax Act, 1961 is Invalid.

The petitioner, Oracle Financial Services Software Limited, is a company engaged in providing information technology solutions to banks and financial ...

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Bombay High Court Quashes Reopening Notice in HDFC Bank Bad Debts Case — No Failure to Disclose Material Facts. Section 148 notice under Income Tax Act, 1961 set aside as reassessment based on change of opinion and lack of tangible material.

The petitioner, HDFC Bank Ltd., a scheduled bank registered with RBI, filed its return of income for assessment year 2006-07 and claimed deductions un...

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Bombay High Court Dismisses Petition Challenging Invalidation of Caste Certificate — Petitioner Failed to Prove 'Momin Ansari' Caste by Contemporaneous Documents. Scrutiny Committee's Order Upheld as Based on Proper Appreciation of Evidence Under Article 226.

The petitioner, Naziya Banu Abdul Hafiz Ansari @ Jabbar Sofi, filed a writ petition under Article 226 of the Constitution of India challenging an orde...

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Bombay High Court Quashes Reassessment Notices in Sales Tax Case Due to Lack of Reasonable Belief — Reopening Based on Mere Suspicion and Incomplete Information Held Invalid Under Section 35 of Bombay Sales Tax Act, 1959 and Rule 9A of Central Sales Tax (Bombay) Rules, 1957.

The petitioners, Shree Venkateshwara Petro Chemicals Pvt. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India chall...

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Bombay High Court Allows Writ Petition Challenging Termination of Employee by MSRTC — Violation of Section 25-F of Industrial Disputes Act, 1947. Termination without notice or compensation held illegal and set aside.

The petitioner, M.A. Azim, was employed as a clerk with the Maharashtra State Road Transport Corporation (MSRTC) from 3 June 1968 and was promoted to ...

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Bombay High Court Upholds Setting Aside of Councillor's Election for Bribery Under Representation of the People Act. Payment of Rs.500 to a voter constitutes corrupt practice of bribery under Section 123(1) of the Representation of the People Act, 1951, and the election of the returned candidate is void.

The case arises from an election petition filed by Respondent No.1 (original petitioner) challenging the election of the petitioner (original responde...

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NOTICE OF MOTION COMMERCIAL DIVISION NO. 196 OF 2018

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Bombay High Court Dismisses Petitions Challenging Demolition of Unauthorized Constructions in Shirdi — Held That No Prior Notice Under Section 53(1) of MRTP Act Is Required for Demolition of Unauthorized Structures Under Section 52.

The petitioners filed two writ petitions challenging the demolition of their structures by the Nagar Panchayat, Shirdi, under the Maharashtra Regional...

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Bombay High Court Quashes Detention Order Under MPDA Act for Non-Application of Mind and Delay in Disposal of Representation. Preventive Detention Order Set Aside as Detenu's Fundamental Right Under Article 22(5) Was Violated Due to Unexplained Delay in Considering Representation.

The petitioner, mother of the detenu Manoj Sansare, challenged the detention order dated 22nd September 2005 passed by the Commissioner of Police, Bri...