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Bombay High Court Quashes Reassessment Notices for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reopening of assessments based on mere change of opinion without tangible material is invalid.

The petitioner, Amar Hotchand Nagpal, a finance and estate broker, challenged three notices dated 23rd September 1997 issued under Section 148 of the ...

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Bombay High Court Upholds Life Sentence for Husband in Murder by Burning Case — Dying Declaration Found Credible. Conviction under Section 302 IPC for murder of wife by setting her on fire sustained as dying declaration recorded by Executive Magistrate was reliable and corroborated by medical evidence.

The appellant, Dilip Sonawane, was convicted under Section 302 IPC for the murder of his wife Sonabai by setting her on fire. The incident occurred on...

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Bombay High Court Dismisses Bail Application of Accused in UAPA Case on Grounds of Parity and Merits. Parity with co-accused granted bail is not a valid ground when the applicant's role is distinct and the first bail application was rejected on merits.

The applicant, Dr. Gokarakonda Naga Saibaba, filed a second bail application under Section 439 of the Code of Criminal Procedure, 1973, seeking bail i...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 50 Notice. Failure to Inform Appellant of Right to Search Before Magistrate or Gazetted Officer Renders Recovery of Contraband Illegal and Conviction Unsustainable.

The appellant, Ms. Naomi Banda, a Zambian national, was convicted by a Special Judge under the Narcotic Drugs and Psychotropic Substances Act, 1985 (N...

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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Corroboration and Unreliable Witnesses. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(2) r/w 13(1)(d) of Prevention of Corruption Act, 1988.

The appellant, Bhimrao s/o Kondiram Wahule, was convicted by the Special Judge, Jalna, in Special Case No. 15 of 1996 for offences under Sections 7, 1...

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Bombay High Court Dismisses State Appeal Against Acquittal in Dowry Death Case. Acquittal of Accused for Murder and Cruelty Under Sections 302 and 498A IPC Confirmed Due to Lack of Evidence of Dowry Demand and Homicidal Death.

The State of Maharashtra appealed against the judgment and order dated 28th November 1996 passed by the Additional Sessions Judge, Jalna, acquitting t...