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High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...

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Bombay High Court Acquits Three Accused in Murder Case Due to Unreliable Testimony of Interested Witness and Lack of Corroboration. Conviction under Sections 302, 120-B, 34 IPC set aside as sole eyewitness was a chance witness with material contradictions and no independent corroboration.

The case pertains to the murder of Gurunath Jagdev Katare on 13th October 2014. The prosecution case relied heavily on the testimony of PW-1 Shivling ...

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High Court of Karnataka Allows Income Tax Department's Appeal Against Acquittal in Section 276CC Income Tax Act Case. Court Restores Proceedings for Trial on Merits, Holding That Magistrate Erred in Closing Case Without Considering Evidence.

The Income Tax Department filed multiple criminal appeals under Section 378 of the Code of Criminal Procedure, 1973, against an order dated 03.04.2021...

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Bombay High Court Partially Allows Petition Against Ban on Transport of Banned Food Products Through Maharashtra. Inter-State Transport of Banned Products Not Prohibited Under Section 30(2)(a) of Food Safety and Standards Act, 2006.

The petitioners, including the driver, cleaner, owner of a truck, and a transporter, challenged an order dated 15/7/2020 issued by the Food Safety Com...

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High Court of Bombay at Goa Dismisses Appeal Against Arbitral Award in Wagon Supply Dispute. Court upholds arbitrator's finding that appellant failed to prove force majeure and that respondent was entitled to refund of advance payment with interest.

The appellant, Titagarh Wagons Limited, entered into a purchase order dated 20.02.2006 with the respondent, Chowgule and Company Private Limited, for ...

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Bombay High Court Acquits Appellants in Dowry Death Case Due to Lack of Evidence of Suicide and Cruelty. Conviction under Sections 306 and 498A IPC set aside as prosecution failed to prove suicidal death and abetment.

The appellants, Mohd. Anis Mohd. Ismail Mallas and Sou. Jaitunbi Ismail Mallas, were convicted by the 2nd Additional Sessions Judge, Yavatmal, for off...