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Bombay High Court Quashes Reassessment Notice in Income Tax Case — No Failure to Disclose Material Facts. Reopening Beyond Four Years Invalid Under Section 147/148 of Income Tax Act, 1961 as Original Assessment Under Section 143(3) Was Full and True Disclosure.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016 declaring total income of Rs. 4,860,25,...

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Bombay High Court Upholds Conviction for Food Adulteration Under Prevention of Food Adulteration Act, 1954 — Groundnut Oil Sample Found Adulterated. Accused's Conviction for Selling Adulterated Groundnut Oil and Carrying on Business Without License Confirmed by Appellate and Revisional Courts.

The case involves two criminal revision applications filed by Jairam Shadija, the accused, challenging the order dated 28.08.2015 passed by the learne...

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Bombay High Court Allows Appointment of Arbitral Tribunal in EPC Contract Dispute — Respondent Failed to Respond to Invocation of Arbitration Clause. Court Appoints Sole Arbitrator Under Section 11 of Arbitration and Conciliation Act, 1996 as Respondent Did Not Object to Appointment Despite Notice.

The applicant, Vedanta Limited, filed an application under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment of an Arbitra...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Evidence and Inconsistent Witness Testimony. Conviction under Section 302 IPC for causing death by strangulation set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Nandakumar @ Chhotu Vasudev Samant, was convicted by the Additional Sessions Judge, Mumbai for the murder of his wife Suchitra under Se...

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Bombay High Court Allows Appointment of Arbitrator in Commercial Dispute Under Section 11 of Arbitration and Conciliation Act, 1996 — Unilateral Appointment Clause Not Barred as Respondent Failed to Respond to Invocation Notice.

The petitioner, Uttam Energy Ltd., filed a petition under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment of an arbitral...

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Bombay High Court Acquits Appellants in POCSO Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction under Sections 376(1), 341, 506, 109 IPC and Sections 4, 12, 17 POCSO Act set aside as victim's testimony was unreliable and medical evidence did not support rape.

The appellants, Kisan Damaji Naik and Ramesh Abidas Vasave, were convicted by the Sessions Judge, Nandurbar, in Sessions Case No. 01/2018 for offences...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Witness and Incomplete Circumstantial Evidence. Conviction under Sections 302 and 364 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The case pertains to the murder of Ananda Ganpati Pawle. The appellants, Shyamsundar Vithal Pawle, Sharad Shyamsundar Pawle, and Madhav Venkat Pawle, ...

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Bombay High Court Quashes Reopening of Assessments Under Section 148 for Lack of Fresh Material — Deduction Under Section 80IB Allowed After Scrutiny in Original Assessment. Reopening Based on Same Facts Already Examined Under Section 143(3) Amounts to Change of Opinion and Is Invalid.

The petitioner, Purity Techtextile Private Limited, challenged the reopening of its income tax assessments for Assessment Years 2003-2004 and 2004-200...