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Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Company Post-Amalgamation — Notice Under Section 148 of Income Tax Act, 1961 Invalid as Issued to Entity No Longer in Existence. Amalgamation Resulted in Dissolution of Transferor Company, Making Notice Void Ab Initio.

The Petitioner, CLSA India Private Limited, challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961, and the co...

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Bombay High Court Allows Tenant's Petition Challenging Land Transfer Without Previous Sanction Under Section 43 of Bombay Tenancy Act. Post-transfer sanction cannot regularize invalid transfer; MRT order set aside.

The petitioner, Smt. Saraswati Shamrao Dhere, was a tenant of half portion of agricultural land in Shiroli, Kolhapur. Respondent Nos. 2 and 3 were ten...

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Bombay High Court Dismisses Writ Petition Challenging School Tribunal's Rejection of Condonation of Delay in Termination Appeal. Tribunal's Finding of No Sufficient Cause for 18-Month Delay Upheld as Not Perverse Under Article 227 Supervisory Jurisdiction.

The petitioner, a peon in a private school run by respondent No.3, was orally terminated from service on 20th June 1998. He filed an appeal before the...

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Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares of Foreign Company Not Taxable in India. Shares of a Bermuda company transferred outside India do not constitute transfer of a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961.

The petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda, challenged an assessment order dated 25th March 2013 passed by the Deputy Co...

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High Court of Karnataka Allows Writ Petition Against Dismissal of Obstruction Application in Execution Proceedings — Impugned Order Quashed. Court Held That Executing Court Must Consider Objections of Third Party Obstructor on Merits Under Order XXI Rules 97, 98, and 101 CPC.

The petitioner, Rajesh Enterprises, a partnership firm represented by its partner Naresh Godar Shah, filed a writ petition under Articles 226 and 227 ...

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High Court of Karnataka, Dharwad Bench Adjudicates Regular First Appeal and Cross Objection Against Trial Court's Partial Decree in Suit for Declaration and Injunction. Court Addresses Maintainability, Adoption Validity, and Ancestral Property Claims.

The Regular First Appeal and Cross Objection arose from a judgment and decree of the Principal Senior Civil Judge, Bagalkot, in O.S. No.57/2010, a sui...