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Gujarat High Court Quashes Section 153C Notices for Lack of Valid Satisfaction Note in Search Case. Satisfaction Note Must Record Assessing Officer's Independent Application of Mind to Incriminating Material Before Issuing Notice Under Section 153C of Income-tax Act, 1961.

The petitioners, including Devang Hiralal Vaghasia, filed multiple writ petitions challenging notices issued under Section 153C of the Income-tax Act,...

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Gujarat High Court Reduces Contributory Negligence from 20% to 10% in Motor Accident Claim — Appellant Motorcyclist Injured in Head-On Collision with Jeep. Court Held That Absence of Evidence of Negligence on Part of Claimant Warrants Reduction of Contributory Negligence and Enhancement of Compensation.

The appellant, Lahernath Raghunath Gauswami, was the original claimant in a motor accident claim petition. On 02.03.2006, while returning to his villa...

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High Court of Gujarat Enhances Compensation for Injured Motorcyclist in Motor Accident Claim — Tribunal's Award of Rs.10,44,212/- Modified to Rs.25,00,000/- with 9% Interest. Future Loss of Income Recalculated Based on Notional Income of Rs.4,500/- per Month and 40% Disability.

The appellant, Ambala Muljibhai Makwana (since deceased, represented by legal heirs), was driving a motor cycle on 18.01.2003 when a tanker bearing re...