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Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment Order for Lack of Proper Notice and Violation of Natural Justice. Petitioner's Property Valuation Dispute Remanded for Fresh Adjudication After Finding That Show-Cause Notice Was Not Served and Opportunity of Hearing Was Denied.

The petitioner, Armstrong Machine Builders Private Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay Hig...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Gift of Shares Without Consideration — Gift Does Not Constitute Income Escape Under the Act.

The petitioner, M/s. Jai Trust, a trust incorporated under the Indian Trust Act, 1882, challenged the legality and validity of a notice dated 12 March...

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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 Mere Change of Opinion on Allowability of Sales Promotion and Physician Sample Expenses is Invalid.

The petitioner, Abbott India Limited (successor of Solvay Pharma India Ltd.), challenged a notice dated 27 March 2015 issued under Section 148 of the ...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion on Allowability of Deduction and Depreciation Rate is Invalid.

The petitioner, Aventis Pharma Ltd., challenged a notice dated 16th March 2009 issued under Section 148 of the Income Tax Act, 1961, seeking to reopen...

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Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

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Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Fresh Material Beyond Four Years. Unabsorbed Depreciation Set-Off and Book Profit Adjustments Under Section 115JB of Income Tax Act, 1961 Not Justified for Reopening.

The petitioner, Voltas Limited, filed a writ petition challenging a notice dated 30 March 2011 issued under Section 148 of the Income Tax Act, 1961, s...

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Bombay High Court Dismisses Tenant's Writ Petition in Eviction Case Based on Subletting Without Consent Under Bombay Rent Act. Subletting Established Through Exclusive Possession and Receipt of Rent by Tenant from Subtenant.

The case involves a landlord (original plaintiff) who filed a suit for eviction against the tenant, M/s. Hitex Embroidery Pvt. Ltd., under the Bombay ...