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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence.

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...

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Gujarat High Court Quashes Reassessment Notice for AY 2014-15 Due to Limitation Under Section 149(1)(b) of Income Tax Act, 1961. Notice issued beyond six-year period from end of assessment year held invalid as escaped income did not involve assets of value exceeding Rs. 50 lakhs.

The petitioner, a major partner of PSY Group engaged in real estate business, challenged a notice dated 27.03.2025 issued under Section 148 of the Inc...

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Bombay High Court at Goa Dismisses Petitions Challenging Exhumation Order in Murder Investigation — Court Holds That Exhumation Under Section 176 CrPC Read With Section 174 CrPC Is Permissible When Prima Facie Evidence of Unnatural Death Exists and No Specific Provision Bars It.

The judgment concerns two criminal writ petitions filed before the Bombay High Court at Goa. The first petition was filed by Kennedy Afonso, Sudeep Da...

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High Court of Judicature at Bombay Adjudicates Appeal of Convicted Person Against Conviction under Sections 364A and 386 of the Indian Penal Code, 1860. The Appeal Challenges Life Imprisonment and Rigorous Imprisonment for Kidnapping for Ransom and Extortion.

The appeal was filed by the appellant Javed Akhtar Basiulla Ansari against his conviction by the Additional Sessions Judge-3, Thane in Sessions Case N...

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Supreme Court Quashes Criminal Proceedings in Cheating Case Due to Purely Civil Nature of Dispute — Non-Payment of Dues Does Not Attract Criminal Breach of Trust Under Section 406 IPC.

The Supreme Court allowed the appeal filed by Delhi Race Club (1940) Ltd. and its office bearers against the order of the Allahabad High Court which h...