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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Application of Mind. Notice Issued Based on Search Materials Without Independent Satisfaction or Opportunity of Hearing Held Invalid.

The petitioner, Dilipbhai Prabhudas Patel, an individual and part of the PSY Group engaged in real estate business, filed his return of income for Ass...

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Karnataka High Court Quashes FIR Against Government Officials in Land Revenue Act Case — No Prima Facie Case for Abetment of Misappropriation. Section 192-A of Karnataka Land Revenue Act, 1964 requires specific allegations of abetment; mere official duty performance does not attract criminal liability.

The judgment concerns four criminal petitions and a writ petition filed by government officials seeking quashing of FIR in Crime No.18/2014 registered...

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Karnataka High Court Examines Quashing of FIR in Copyright Infringement Case Arising from Bharat Jodo Yatra; Interim Stay Granted. Leaders of Indian National Congress Alleged to Have Played KGF Songs Without Permission, Claiming Non-Commercial Use Exemption Under Section 52 of Copyright Act, 1957.

The petitioners, all senior leaders of the Indian National Congress, filed a writ petition under Articles 226 and 227 of the Constitution read with Se...

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Bombay High Court Allows Revision in NI Act Case, Restores Conviction Despite Change of Magistrate. Section 143 of Negotiable Instruments Act Overrides Section 326(3) CrPC, Succeeding Magistrate Can Proceed on Evidence Recorded by Predecessor.

The petitioner, Shivaji Sampat Jagtap, filed a Criminal Revision Application against the judgment of the Sessions Court which had set aside his convic...

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Bombay High Court Grants Anticipatory Bail to Foreign Nationals in NDPS Case — No Recovery from Petitioners, Only Co-accused Implicated. Petitioners not named in FIR and no contraband recovered from them, thus Section 37 NDPS Act bar not applicable.

The petitioners, foreign nationals from various countries including Tanzania, Iran, Gujarat, Mumbai, Tamil Nadu, and others, were implicated in a case...

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Bombay High Court Allows Appeal of Housing Society Against ESI Corporation — Society Not a 'Shop' Under ESI Act Notification. Principles of Natural Justice Not Applicable to Notification Under Section 1(5) of Employees' State Insurance Act, 1948.

The appellant, Vidarbha Premier Co-operative Housing Society, filed an appeal against the order of the Employees' State Insurance Court, Nagpur, which...

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Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...