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High Court Dismisses Manufacturer's Appeals in Central Excise Classification Dispute. Classification of Benzene and Toluene Based on Purity Under Central Excise Tariff Act, 1985 and Procedural Compliance Under Central Excise Rules, 1944 Were Upheld by Tribunal.

The appeals arose from a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning classification and duty demands on...

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Bombay High Court Quashes Reassessment Notice Under Section 148-A of Income Tax Act, 1961 — Internal Audit Objection Constitutes Change of Opinion. Notice Issued Beyond Three Years Based on Audit Objection Without Fresh Material Held Invalid as It Amounts to Mere Change of Opinion.

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

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Bombay High Court Quashes Reassessment Notice for Lack of Jurisdiction and Limitation — Income Tax Act, 1961 Sections 147, 148, 148A, 149, 151. Reassessment notice issued beyond limitation period and without fresh information under Explanation 1 to Section 148 is invalid.

The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 under Section 148A(b), an order dated 31st July 2022 under ...

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Bombay High Court Dismisses Petition Challenging Safeguard Duty on Aluminum Foil Imports. Court upholds imposition of provisional safeguard duty under Section 8B of Customs Tariff Act, 1975, finding no violation of natural justice as petitioner was heard before final determination.

The petitioner, P. G. Foils Ltd., filed a writ petition under Article 226 of the Constitution of India challenging Customs Notification No.26/2009 dat...

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High Court of Karnataka Quashes Reassessment Order and Notice Under Section 148A(d) and 148 of Income Tax Act, 1961 for Lack of Proper Application of Mind. Reassessment Initiated Based on Information from Investigation Wing Without Independent Satisfaction by Assessing Officer.

The petitioner, Mr. Sanath Kumar Murali, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnat...

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Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.

The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...

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Bombay High Court Upholds Juvenile Board's Decision to Try Older Juvenile as Adult in Murder Case — Section 15 of Juvenile Justice Act, 2015 Requires Individualized Assessment of Physical and Mental Capacity to Commit Offence.

The case involves two juveniles, aged 17.5 years and 16.5 years, accused of murdering a three-and-half-year-old child. The Juvenile Justice Board, aft...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Reasons. Notice Under Section 148 of Income Tax Act, 1961 Set Aside as Assessing Officer Failed to Record and Disclose Reasons for Reopening Assessment Completed Under Section 143(3).

The petitioner, Tanna Builders Pvt. Ltd., filed its return for assessment year 1985-86 on 28th June 1985. The Assessing Officer completed the assessme...