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Supreme Court Allows Appeal in Central Excise Case — Process Not Amounting to Manufacture Under Section 2(f) of Central Excise Act, 1944. Court Holds That Internal Order Deciding Jurisdiction Is Not Appealable Under Section 35 of the Act.

The Supreme Court allowed the appeal filed by the Commissioner of Central Excise, Haldia against the order of the Customs, Excise and Service Tax Appe...

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Supreme Court Upholds Acquittal in Murder Case Due to Lack of Evidence and Unreliable Witnesses. Conviction under Section 302/34 IPC and Section 120B IPC Set Aside as Prosecution Failed to Prove Conspiracy and Involvement of Accused Beyond Reasonable Doubt.

The case pertains to the murder of two individuals, Raja Mohammed (D1) and Raj Mohammed (D2), on the night of 28 December 1990 near Sarayananthal, Pap...

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Bombay High Court Dismisses Municipal Corporation of Delhi's Petition Seeking Mandamus Against State of Maharashtra to Execute Distress Warrants. Delhi Municipal Corporation Act, 1957 Has No Extra-Territorial Application, Hence No Duty on Maharashtra Authorities.

The Petitioner, Municipal Corporation of Delhi (MCD), a statutory body under the Delhi Municipal Corporation Act, 1957, filed a writ petition in the B...

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Bombay High Court Dismisses Writ Petitions Challenging Arbitral Award in Share Dispute — No Grounds for Interference Under Section 34 of Arbitration Act. Court upholds award rejecting claim for specific performance of oral agreement to transfer shares, finding no valid contract and no limitation bar.

The petitioner, Vijay Shivram Pathare, filed two writ petitions under Article 226 of the Constitution of India challenging an arbitral award dated 30 ...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind — Reopening Based on Borrowed Satisfaction from Investigation Wing Held Invalid

The petitioner, Chhagan Chandrakant Bhujbal, challenged a notice dated 31 March 2019 issued under Section 148 of the Income Tax Act, 1961, for the ass...

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Bombay High Court at Goa Dismisses Criminal Revision Applications Challenging Cognizance and Process Issuance in CBI Corruption Case. Sanction for Prosecution Under Section 19 of Prevention of Corruption Act, 1988 Not Required for Private Complaints Under Section 190 CrPC.

The judgment pertains to four criminal revision applications filed by multiple applicants challenging the order of the Special Judge (CBI) at Goa, who...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reopening Beyond Four Years Without Fresh Material Constitutes Change of Opinion on Same Set of Facts.

The petitioner, Gateway Leasing Pvt. Ltd., a non-banking financial company registered under the Companies Act, 1956, filed a writ petition under Artic...

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Bombay High Court Dismisses Petition Challenging Eviction Order Under Maintenance and Welfare of Parents and Senior Citizens Act, 2007 — Children Cannot Invoke Act Against Parent. The Act is designed for maintenance and welfare of senior citizens, not for children to seek eviction of their father.

The petitioners, Mrs. Nayana Sudhir Shah (wife of respondent No.1) and their major children, filed a Writ Petition under Article 227 of the Constituti...