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Bombay High Court Quashes Reassessment Notice for Banking Company Due to Lack of New Material. Section 148 Notice Under Income Tax Act, 1961 Set Aside as Reasons for Reopening Were Based on Same Material Already Considered in Original Assessment.

The petitioner, DCB Bank Ltd., challenged a notice dated 24 March 2021 issued under Section 148 of the Income Tax Act, 1961 for reopening the assessme...

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Bombay High Court Sets Aside Visa Cancellation and OCI Rejection of German National Married to Indian, Directs Fresh Consideration with Fair Hearing. Fair procedure and natural justice must precede visa cancellation; mere matrimonial discord does not render a subsisting marriage a marriage of convenience.

The writ petition arose from the cancellation of visas and rejection of an Overseas Citizen of India (OCI) registration by the Foreigners' Regional Re...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

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Bombay High Court Quashes Criminal Proceedings in Cheating Case Based on Lease Agreement — Civil Dispute Not Attracting Section 420 IPC. The court held that the dispute was purely civil and lacked the essential ingredients of cheating under Section 420 IPC, as there was no initial dishonest intention.

The applicant, Prakash Ramdeo Jaiswal, a director of M/s. Shrihari Rice Mill & Agro Products Pvt. Ltd., filed a criminal application under Section 482...

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Bombay High Court Allows Criminal Application Under Section 482 CrPC and Discharges Accused in Cheating Case. Lease Agreement Dispute Lacks Dishonest Intention Required for Section 420 IPC.

The applicant, Deepak Jaiswal, a director of M/s D.J. Enterprises Ltd., filed a criminal application under Section 482 of the Code of Criminal Procedu...

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High Court of Karnataka Hears Multiple Appeals Against Trial Court’s Mixed Verdict in Suicide and Dowry Harassment Case. Trial Court Acquitted for Dowry Death under Section 304B IPC but Convicted for Cruelty and Abetment of Suicide, Both State and Accused Challenge the Judgment.

The High Court of Karnataka heard three connected criminal appeals arising from the judgment dated 15.03.2016 passed by the V-Additional District and ...