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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reopening Beyond Four Years Without Fresh Material Constitutes Change of Opinion on Same Set of Facts.

The petitioner, Gateway Leasing Pvt. Ltd., a non-banking financial company registered under the Companies Act, 1956, filed a writ petition under Artic...

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Bombay High Court Dismisses Second Appeal in Pre-emption Suit — Letter Held to Constitute Waiver of Right of Pre-emption. Agreement among co-sharers to give preference in sale was waived by plaintiff's letter consenting to sale to stranger.

The appellant, original plaintiff, filed a second appeal against the judgment and decree dated 31.08.1994 in Regular Civil Appeal No. 2/1993 passed by...

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Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment Case — No Error Apparent on Record. Review of order allowing impleadment of sister in partition suit rejected as preliminary decree not yet passed and impleadment does not affect finality of decree.

The applicants, original petitioners in Writ Petition No.288/2024, filed a review application (Civil Application (Review) No.10/2026) before the Bomba...

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Karnataka High Court Hears Defendant's Appeal Against Specific Performance Decree. Trial Court Directs Execution of Sale Deed for Agricultural Land After Finding Valid Agreement of Sale.

The litigation arose from a suit for specific performance of an agreement of sale pertaining to agricultural land measuring 11 acres 21 guntas situate...

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High Court of Karnataka at Bengaluru Adjudicates Lapsing of Land Acquisition for BDA Scheme; Examines Applicability of Section 24(2) of 2013 Act and Section 27 of BDA Act

The High Court of Karnataka at Bengaluru was seized of multiple writ petitions concerning land bearing Sy.No.103 of Nagarabhavi Village, measuring fou...