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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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High Court of Karnataka Allows Appeal in Income Tax Case — Disallows Reopening of Assessment Beyond Four Years Without Failure to Disclose Material Facts. Section 147 of Income Tax Act, 1961 Requires Full and True Disclosure for Reopening After Four Years.

The appellant, M/s. Safina Hotels Private Limited, filed its return of income for the assessment year 2001-02. The assessment was completed under Sect...

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Bombay High Court Nagpur Bench Dismisses State Appeal Against Acquittal in IPC Offences Case. The Court Found No Perversity in Trial Court’s Acquittal for Charges of Dowry Harassment, Murder, and Causing Disappearance of Evidence.

The State of Maharashtra appealed the acquittal of three accused—the husband, his elder brother, and the brother’s wife—for offences of cruelty ...

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Supreme Court Upholds Conviction for Adulterated Milk in Prevention of Food Adulteration Act Case — Marginal Deficiency in Milk Solids Non-Fat Not Excusable. The Court held that prescribed standards under the Act must be strictly followed and even marginal deviation constitutes adulteration.

The Supreme Court dismissed the appeal of Raj Kumar, who was convicted under the Prevention of Food Adulteration Act, 1954 for selling adulterated mil...

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Supreme Court Allows Appeal Against Dismissal of Complaint on Technical Ground — Remands for Merits Consideration. State Bar Council's Failure to Dispose Complaint Within One Year Leads to Transfer; Bar Council of India Must Not Dismiss on Technicalities.

The appellant, K. Anjinappa, filed a complaint against his advocate for professional misconduct before the Bar Council of State of Andhra Pradesh unde...