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Bombay High Court Allows Revision Application in Rape Case Due to Lack of Prima Facie Evidence of Sexual Assault. Court Discharges Accused Under Section 227 Cr.P.C. as Allegations of Consensual Relationship Not Constituting Rape Under Section 376 IPC.

The applicant, Anurag Ravindra Umaley, filed a revision application under Section 397 of the Code of Criminal Procedure, 1973 (Cr.P.C.) challenging th...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case — No Failure to Disclose Material Facts. Reopening Beyond Four Years Invalid Under Section 147/148 of Income Tax Act, 1961 as Original Assessment Under Section 143(3) Was Full and True Disclosure.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016 declaring total income of Rs. 4,860,25,...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Reopening Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion on Provision for Unascertained Liabilities is Invalid.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016, declaring total income of Rs. 4,860,25...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961.

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148...

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High Court Dismisses Assessee's Appeal in Income Tax Case — Commission Payment Disallowance Upheld. The court held that the Tribunal's finding that commission agents had not rendered services was based on valid material and sustainable under Section 37(1) of the Income Tax Act, 1961.

The appellant, The Indian Hume Pipe Co. Ltd., is a listed company engaged in manufacturing and sale of RCC pipes, steel pipes, etc. For the assessment...

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Bombay High Court Dismisses Second Appeal in Specific Performance Suit — Discretion to Grant Relief Upheld. Courts below correctly exercised discretion to decree specific performance of agreement to sell agricultural land based on credible evidence of payment and readiness.

The case involves a second appeal filed by the original defendant (appellants) against the judgment and decree passed in First Appeal No. 260/2014 by ...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Mere Change of Opinion Without New Tangible Material, Violating Section 147 Proviso.

The petitioner, Macrotech Developers Limited (successor to Palava Dwellers Pvt. Ltd.), challenged a notice dated 27 March 2019 issued under Section 14...