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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Invalid. Reassessment Based on Same Commencement Certificate Date Already Considered in Original Assessment Under Section 143(3) Cannot Be Sustained.

The petitioner, M/s. Mistry Lalji Narsi Development Corporation, a partnership firm engaged in development and construction, challenged a notice issue...

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Bombay High Court Dismisses State's Petition Against MAT Order Allowing Date of Birth Correction. Amendment to Rule 38(2) of Maharashtra Civil Services (General Conditions of Service) Rules, 2008 Lifts Five-Year Bar for Employees Joining Before 16.8.1981.

The State of Maharashtra filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 10.9.2009 passed by ...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reimbursement of Expenses Disclosed in Return and Application Under Section 195(2) Sought, No Failure to Disclose Material Facts.

The petitioner, Monitor India Pvt. Ltd., a subsidiary of a Dutch company, challenged a notice dated 22 March 2011 issued under Section 148 of the Inco...

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Bombay High Court Dismisses Petition Challenging Arbitral Award in Telecom Billing Dispute — Claim Barred by Section 15 of TRAI Act, 1997. Counterclaim for unpaid bills upheld with 12% interest as petitioner failed to challenge tariff orders before TRAI or Appellate Tribunal.

The petitioner, M/s. Kansan Communications Pvt. Ltd., filed an Arbitration Petition under Section 34 of the Arbitration and Conciliation Act, 1996, ch...

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Bombay High Court Allows Writ Petitions Challenging Rejection of Declaration under Income Declaration Scheme, 2016. The court quashed reassessment and prosecution notices under Section 276CC of Income Tax Act, 1961, holding that valid declaration under the Scheme grants immunity.

The petitioners, Umesh D. Ganore and Mangesh D. Ganore, filed two writ petitions challenging the decision of the Revenue Authority in not accepting th...

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Supreme Court Allows De-Sealing of Commercial Premises in PIL Based on Judicial Committee Order. Applicant's Premises Ordered to be De-Sealed Subject to Compliance with Common Order Dated 18.12.2023.

The present application (I.A. No.203615 of 2024) was filed by an individual applicant seeking de-sealing of his commercial premises located at plot No...