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Bombay High Court Quashes Reassessment Notice Against Charitable Trust for Lack of Fresh Material. Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts Under Section 147 of Income Tax Act, 1961.

The petitioner, Framji Dinshaw Petit Parsee Sanatorium, is a public charitable trust registered under section 12A of the Income Tax Act, 1961. For the...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Credible Evidence and Unreliable Witnesses. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Naresh Shamrao Yuvnate, was convicted by the Additional Sessions Judge, Amravati, for the murder of his wife under Section 302 IPC and ...

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Bombay High Court Grants Bail to Accused in NDPS Case Due to Non-Commercial Quantity and Long Incarceration. The court held that the quantity of Codeine (200 grams) was less than commercial quantity (1000 grams), thus Section 37 NDPS Act not attracted, and granted bail considering the period of custody.

The applicant, Mukesh Rajaram Chaudhari, filed a bail application under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) for offenc...

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Bombay High Court Allows Writ Petition Challenging Settlement Commission Order in Customs Duty Case — Violation of Natural Justice and Lack of Speaking Order. Settlement Commission's order set aside for failing to consider submissions and provide reasons, remanded for fresh consideration.

The petitioners, M/s Halliburton Offshore Services Inc. and its employees, filed a writ petition challenging an order of the Settlement Commission, Cu...

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Bombay High Court Allows Impleadment of Legal Heirs in Arbitration Petitions Under Sections 9 and 11 of the Arbitration and Conciliation Act, 1996. The court granted leave to amend pleadings to bring legal heirs of deceased partners on record, dispensing with reverification.

The judgment pertains to four matters: Arbitration Petition No.290 of 2022, Arbitration Petition No.295 of 2022, Arbitration Application No.92 of 2022...

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Bombay High Court Quashes Process Against Directors in Cheque Dishonour Case Due to Lack of Specific Allegations. Criminal proceedings under Section 138 of Negotiable Instruments Act, 1881 cannot be initiated against directors without specific averments of their role in the company's affairs.

The case involves two criminal applications filed under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) challenging a common order dated...

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Bombay High Court Acquits Appellants in Counterfeit Currency Case Due to Lack of Proof of Knowledge. Conviction under Section 489-B IPC set aside as prosecution failed to establish that appellants knew or had reason to believe the currency notes were counterfeit.

The appellants, Karim Abdul Shaikh and Rahul Ayodyaprasad Gupta, were convicted by the Additional Sessions Judge, Greater Bombay, in Sessions Case No....