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Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Limitation Period. Reopening Based on Non-Escapement of Income as Assessee Had Already Disclosed Full Details During Original Assessment.

The petitioner, Bajaj Energy Limited, a company engaged in energy business, filed its return of income for Assessment Year 2014-15 on 30th November 20...

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Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Assessment Years 2005-06 to 2008-09 Due to Lack of Failure to Disclose Material Facts and Change of Opinion. Remuneration Paid to Directors Was Fully Disclosed and Examined During Original Assessment, So Reopening Invalid.

The petitioner, M/s. OHM Stock Brokers Pvt. Ltd., a share and stock broker, challenged notices under Section 148 of the Income Tax Act, 1961 for reope...

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PUBLIC INTEREST LITIGATION NO.66 OF 2003

The public interest litigation was filed by a journalist challenging the decision of the State of Maharashtra under Section 37 of the Maharashtra Regi...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Bombay High Court Dismisses Petition Challenging Withdrawal of Approval for Engineering College Due to Unauthorized Relocation. AICTE's order upheld as petitioners shifted college without prior approval, violating statutory requirements under AICTE Act and University affiliation norms.

The petitioners, Parshvanath Charitable Trust and others, filed a writ petition under Article 226 of the Constitution challenging an order dated 7 Jan...

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Bombay High Court Dismisses Writ Petition by Cricket Association of Bihar Challenging BCCI Committee Report on Membership. Court holds that the report is not binding and the petitioner lacks locus standi to challenge it.

The petitioner, Cricket Association of Bihar, a society registered under the Societies Registration Act, 1860, filed a writ petition under Article 226...

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Bombay High Court Allows Petition of Autonomous College Against University for Withholding Degree Certificates Due to Change in Grading System. University Cannot Impose Restriction on Assessment Methods of Autonomous College Under UGC Regulations.

The petitioners, SVKM's Mithibai College (an autonomous college) and its In-charge Principal, filed a writ petition against the University of Mumbai a...