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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act for Mechanical Disposal Without Application of Mind. Failure to Consider Assessee's Detailed Response Violates Principles of Natural Justice, Rendering Subsequent Section 148 Notice Invalid.

The petitioner, Laxmi Infra Developers Limited, challenged a notice under Section 148A(b) of the Income Tax Act, 1961, dated 24.03.2022, proposing rea...

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High Court of Karnataka Allows Appeal in Cheque Dishonour Case — Presumption Under Section 139 N.I. Act Not Rebutted by Accused. Borrowing of Rs.20,000/- and Issuance of Cheque Established; Acquittal Set Aside.

The appeal arises out of the judgment of acquittal passed by the learned Senior Civil Judge and JMFC, Sagar dated 26.08.2011 in C.C.No.124/2010 wherei...

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Supreme Court Allows Appeal in Bond Redemption Dispute, Upholding Defendant's Compliance with RBI Directives. Interest on Delayed Payment Not Payable Due to Regulatory Embargo and Pending Liquidation Proceedings Under Companies Act, 1956.

The dispute arose from a suit filed by M/s. SIBCO Investment Pvt Ltd against Small Industries Development Bank of India seeking interest on alleged be...

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High Court of Karnataka Dismisses Revision Petition in Cheque Bounce Case — Conviction Under Section 138 NI Act Upheld. Presumption of Legally Enforceable Debt Under Sections 118 and 139 NI Act Not Rebutted by Accused.

The present criminal revision petition was filed by the accused-petitioner, Sri R. Rajappa, challenging the judgment of conviction and order on senten...

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High Court of Karnataka Acquits Accused in Cruelty by Husband Case Due to Inconsistent Evidence and Lack of Corroboration. Allegations of Dowry Demand and Harassment Under Section 498A IPC Fail as Prosecution Witnesses Turn Hostile and Material Contradictions Remain Unexplained.

The petitioner, Sadananda Naik, was convicted by the JMFC (III Court), Mangalore, in C.C. No. 5099/2007 for the offence punishable under Section 498A ...

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Bombay High Court Dismisses Application to Rescind Consent Decree and Allows Substitution of Legal Heirs in Recovery Suit. Consent Terms Are Binding Contract; Legal Representatives Can Be Substituted Under Order 22 CPC for Execution of Decree.

The plaintiffs filed a suit (Suit No.2011 of 2002) against the defendants for recovery of Rs.3,30,00,000 with interest. On 3rd October 2006, the parti...

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Bombay High Court Quashes FIRs in Multiple Cheque Bounce Cases Due to Non-Compliance with Mandatory Pre-Litigation Mediation Under Section 148 of NI Act. Court holds that failure to refer disputes to mediation before taking cognizance renders criminal proceedings invalid.

The Bombay High Court dealt with multiple writ petitions under Article 226 of the Constitution read with Section 482 of the Code of Criminal Procedure...