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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on mere change of opinion on share premium addition under Section 68 is invalid as all material was disclosed during original assessment.

The petitioner, Rajshree Realtors Private Limited, a real estate company, filed its return of income for Assessment Year 2012-2013 declaring income of...

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Bombay High Court Commutes Death Sentence to Life Imprisonment in Child Kidnapping and Murder Case. Conviction Under Sections 302, 364-A, 201 IPC Upheld but Death Penalty Not Warranted Due to Lack of Aggravating Circumstances.

The case arises from the kidnapping and murder of an 11-year-old boy, Yash, on 10 June 2013. The appellant, Santosh Kalwe, was a neighbour residing in...

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Supreme Court Allows APSC Appeal in Recruitment Norms Change Case — Rules Existing on Advertisement Date Govern Selection. Savings Clause in 2019 Procedure Valid; Ongoing Recruitment Must Be Completed Under 2010 Rules.

The Supreme Court allowed the appeal filed by the Assam Public Service Commission (APSC) against the judgment of the Gauhati High Court which had stru...

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Karnataka High Court Dismisses Habeas Corpus Petition for Missing Female Baby — No Illegal Detention Established. Court holds that habeas corpus is not maintainable when the alleged detenu is not in custody of respondents and the petitioner fails to prove illegal detention.

The petitioner, Smt. Shankramma Poojari, a fruit vendor, filed a habeas corpus petition under Articles 226 and 227 of the Constitution of India before...