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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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Bombay High Court Upholds Industrial Court Order Granting Additional Increments to Graduate Employees Promoted to Clerks in BEST Undertaking. The court held that BCR No.19 applies to all graduate clerks, including those promoted from lower categories, and denial amounts to unfair labour practice.

The case involves a challenge by the BEST Undertaking against an order of the Industrial Court, Mumbai, dated 20 March 2021, in Complaint (ULP) No. 49...

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Bombay High Court Upholds Labour Court's Order Converting Dismissal into Retrenchment for Workman Found Guilty of Misconduct. Punishment of Dismissal Held Disproportionate to Misconduct of Theft of Company Property; Workman Entitled to Retrenchment Compensation and Notice Pay.

The petitioner, Kirloskar Copeland Ltd., challenged the order of the Labour Court, Satara, dated 24th April 1996, in Complaint (ULP) No.17 of 1988, an...

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Bombay High Court Allows Workmen's Petitions Challenging Denial of Wages Under Section 17B of Industrial Disputes Act, 1947 — Closure of Establishment Not a Ground to Deny Wages During Pendency of Employer's Challenge to Reinstatement Award.

The present batch of writ petitions was filed by workmen challenging the order of the Industrial Court, Kolhapur, which while staying the execution of...

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High Court Dismisses Petition Challenging Arbitral Award on Liquidated Damages for Delayed and Undelivered LPG Cylinders. Arbitrator's interpretation of contractual clauses upheld as not contrary to public policy under Section 34 of Arbitration and Conciliation Act, 1996.

The petitioner, M/s. R.M. Cylinders Private Limited, challenged an arbitral award dated 30 August 2010 passed by a sole arbitrator under Section 34 of...

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Bombay High Court Dismisses Claims for Damages Against Plaintiff for Wrongful Arrest of Cargo in Admiralty Suit — Undertaking Under Rule 941 of Bombay High Court (OS) Rules Not Enforceable After Suit Withdrawal Without Adjudication on Merits.

The Plaintiff, Navbharat International Ltd., filed an admiralty suit and obtained an ex-parte order dated 12th January 2010 for arrest of cargo on boa...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred. TOLA Extension Cannot Revive Expired Limitation Period for AY 2016-2017.

The petitioner, Amrita Aditya Shah, filed a petition under Article 226 of the Constitution of India challenging a notice dated 28.07.2022 issued under...

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High Court of Karnataka Dismisses Appeal by Industrial Development Board in Suit for Declaration and Injunction — Board's Failure to Prove Title and Possession Leads to Dismissal of Appeal.

The appeal was filed by the Karnataka Industrial Areas Development Board (KIADB) and its officers against the judgment and decree dated 12.12.2012 pas...