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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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Bombay High Court Allows Quashing of FIR in Dowry Harassment Case Due to Compromise Between Husband and Wife. Matrimonial Dispute Settled, Continuation of Criminal Proceedings Held to Be Abuse of Process of Court Under Section 482 CrPC.

The applicants, who are the husband, father-in-law and mother-in-law of respondent no. 2 (the informant), filed a criminal application under Section 4...

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Bombay High Court Allows Appeal in Carriage of Goods by Sea Case — Sets Aside Ex-Parte Decree Due to Non-Service of Summons. Service of summons on agent of foreign principal held insufficient to bind the principal under Order 5 Rule 12 of CPC, 1908.

The appeal arises from a judgment and decree dated 18 October 2014 passed by the City Civil Court, Bombay in SC Suit No.7175 of 1997. The plaintiff, D...

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Bombay High Court Quashes Provisional Attachment Order in PMLA Case for Lack of Scheduled Offence. Attachment of properties under Section 5(1) of Prevention of Money Laundering Act, 2002 set aside as predicate offence was not a scheduled offence under PMLA.

The petitioners, Sunlight Housing Development Pvt. Ltd., Mukesh Doshi, Kaushal Doshi, and Mack Star Marketing Pvt. Ltd., filed writ petitions challeng...

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Bombay High Court Quashes FIR Against UK Citizens in Dowry Harassment Case — No Extraterritorial Application of IPC for Non-Citizens. Offences Alleged to Have Occurred Entirely in United Kingdom, Not Triable in India Under Section 4 IPC and Section 188 CrPC.

The applicants, Razia Khatoon Rizvi and another, were citizens of the United Kingdom. They filed an application under Section 482 of the Code of Crimi...

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Bombay High Court Dismisses Union of India's Challenge to Arbitral Award in Construction Contract Dispute. Court upholds arbitrator's findings on rate analysis and rejection of counterclaims under Section 34 of the Arbitration and Conciliation Act, 1996.

The Union of India, through the Executive Engineer, CPWD, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 challenging ...

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Bombay High Court Dismisses Revenue Appeal on Technical Know-how Fees and Duty Free Advance Licence Issues. Technical know-how fees paid under non-exclusive licence for limited period held revenue expenditure; Duty Free Advance Licence not real income under Section 28(iv) of Income Tax Act, 1961.

The appeal by the Revenue challenged the order of the Income Tax Appellate Tribunal regarding assessment year 1999-2000. The assessee, M/s Essel Propa...