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Gujarat High Court Quashes Section 153C Notices for Lack of Valid Satisfaction Note in Search Case. Satisfaction Note Must Record Assessing Officer's Independent Application of Mind to Incriminating Material Before Issuing Notice Under Section 153C of Income-tax Act, 1961.

The petitioners, including Devang Hiralal Vaghasia, filed multiple writ petitions challenging notices issued under Section 153C of the Income-tax Act,...

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Bombay High Court Dismisses Union of India's Petition Challenging Maintainability of Civil Suit for Declaration of Ownership. Trial Court's Decision on Preliminary Issue Upheld as It Involves Mixed Questions of Law and Fact Not Amenable to Summary Adjudication.

The Union of India, through the Deputy Salt Commissioner, filed a writ petition under Article 227 of the Constitution of India challenging an order da...

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Bombay High Court Adjudicates Petitions Challenging Mumbai Port Trust's Summary Eviction Notices Under Bye-law No.9. Petitioners Sought Declaration That Bye-law No.9 Ultra Vires Public Premises Act and Violated Natural Justice.

In a batch of writ petitions, occupants of structures at Reay Road, Mazgaon, Mumbai, challenged eviction notices issued by the Mumbai Port Trust on 06...

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High Court of Karnataka Dismisses Revenue's Appeal in Block Assessment Case — Unexplained Investments Not Proven as Income. The court held that the Assessing Officer failed to establish that the cash credits and investments belonged to the assessee, and the ITAT correctly deleted the additions.

The case involves appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tribunal...

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Bombay High Court Dismisses Petitions Seeking Implementation of De-hiring Policy for Defence-Occupied Premises. Petitioners failed to establish legal right to enforce de-hiring policy against Union of India for flats occupied since 1944 under lease agreements.

The petitioners, Kaikobad Byramjee and Son (Agency) Private Limited and Mr. Khushrooh P. Byramjee, filed two writ petitions before the Bombay High Cou...