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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Reason to Believe. Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, a partnership firm engaged in government contracts for water supply schemes, filed its return of income for Assessment Year 2016-17 on...

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Bombay High Court Quashes Fiscal Penalty and Debarment Orders in Import-Export Dispute — Failure to Fulfill Export Obligation Not Attributed to Petitioner's Fault. Appellate Authority's Orders Set Aside for Lack of Reasoning and Failure to Consider Petitioner's Contentions.

The petitioner, M/s. Sudhir Diamonds, a partnership firm registered under the Indian Partnership Act, 1932, filed a writ petition under Article 226 of...

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High Court of Gujarat Reduces Compensation in Motor Accident Claim Due to Contributory Negligence of Deceased. Deceased was a pillion rider on a motorcycle which was hit by a truck; court held that the deceased contributed to the accident by not wearing a helmet and by riding negligently.

The case arises from a motor accident that occurred on 25.11.2001 when the deceased, Prakashbhai Ratilal Shah, was traveling as a pillion rider on a m...

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Bombay High Court Partly Allows Appeal in Lease Dispute, Reduces Mesne Profits Interest Rate. Court holds that interest on mesne profits should be at 6% per annum under Section 34 CPC, not 18% as awarded by trial court.

The appellant, Bandekar Brothers Pvt. Ltd., challenged the judgment and decree dated 16.04.2009 passed in Special Civil Suit No.62/1996 by the trial c...

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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

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Bombay High Court Allows Notice of Motion to Set Aside Consent Decree in Co-operative Society Dispute; Finds Fraud and Lack of Authority. Consent Decree Vitiated by Dual Representation of Husband-Wife and Absence of Society's Authorization Under Maharashtra Co-operative Societies Act, 1960.

This notice of motion sought to set aside a consent decree dated 19 April 1993 and all subsequent amendments and the conveyance executed in pursuance ...