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High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

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Bombay High Court Upholds Validity of 50% Reservation for Women in Gram Panchayats — Rule 3(1)(c) of Maharashtra Village Panchayats (Reservation of Seats for Women) Rules, 1995 Held Intra Vires the Bombay Village Panchayats Act, 1958 and Article 243D of the Constitution.

The case involves a Letters Patent Appeal filed by Shri Tatyasaheb Ramchandra Kale against the judgment of a Single Judge of the Bombay High Court dis...

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Bombay High Court Addresses Conflicting Precedents on Procedural Mandates for No Confidence Motions Under Bombay Village Panchayats Act, 1958. Reference to Larger Bench Examines Whether Formal Motion and Seconding Requirement Under Rule 17 of Meeting Rules is Mandatory or Directory.

The appeal before the Bombay High Court arose from a no confidence motion passed against the Sarpanch of Gram Panchayat Theur, Pune. The appellant, wh...

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Supreme Court Allows U.P. Awas Evam Vikas Parishad's Appeal in Land Acquisition Case — Government's Withdrawal from Acquisition Set Aside Due to Possession and Award. Possession Taken and Award Passed Preclude Withdrawal Under Section 48 of Land Acquisition Act, 1894.

The Supreme Court allowed the appeals filed by U.P. Awas Evam Vikas Parishad against the judgment of the Allahabad High Court which had set aside the ...

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Bombay High Court Allows Appointment of Neutral Arbitrator in Railway and Airport Authority Contracts — Unilateral Appointment Clause Invalid. Arbitration clause providing for appointment by General Manager or officer of the same entity violates Section 12(5) of Arbitration and Conciliation Act, 1996.

The judgment concerns three matters: two arbitration applications and one arbitration petition, all raising a common question about the validity of ar...

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Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...

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High Court of Gujarat Quashes Reassessment Order Under Income Tax Act Due to Time-Barred Notice. Issuance of Order Beyond Surviving Time as Directed by Supreme Court Renders Proceeding Invalid.

The Special Civil Application under Article 226 of the Constitution was filed by the petitioner-company, Gayatri Microns Ltd., challenging the reasses...

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Bombay High Court Considers Legality of Orders under Urban Land (Ceiling and Regulation) Act, 1976 and Applicability of Repeal Act, 1999. Petition Seeks Quashing of Settlement, Notification, and Possession Orders Based on Erroneous Computation of Excess Land and Abatement of Proceedings.

The writ petition under Article 226 of the Constitution of India challenged the settlement order dated 30 November 2004 under Section 8(4) of the Urba...

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High Court of Bombay Examines Validity of Computation of Excess Vacant Land under Urban Land (Ceiling and Regulation) Act, 1976 and Challenges to Vesting Orders. Petitioner Company Claims Non-Buildable Land and Earlier Surrendered Area Must Be Excluded While Computing Excess Vacant Land.

The petition under Article 226 of the Constitution of India challenged the settlement order dated 30 November 2004 under Section 8(4) of the Urban Lan...