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Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Notice Quashed as Based on Mere Change of Opinion Where Original Assessment Under Section 143(3) Had Examined Section 54 Exemption Claim.

The petitioner, Gagan Omprakash Navani, an individual assessed to tax, filed a return of income for Assessment Year 2016-2017 on 10 April 2017, declar...

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Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notices Under Section 148 of Income Tax Act, 1961 — No Jurisdictional Error Found in Reopening of Assessment Beyond Four Years.

The petitioners, Sanjeevkumar Kabra and others, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, Aur...

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Bombay High Court Allows Petition to Quash Land Reservation for Transport Terminus Due to Lapse Under Section 127 of MRTP Act. Reservation Deemed Lapsed as Acquisition Not Initiated Within Ten Years from Publication of Development Plan.

The petitioner, Nandkishor s/o Babulal Agrawal, is the owner of land Survey No. 505/04 admeasuring 1.07 H.R situated at Dhule. Out of this land, 67 R ...

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Supreme Court Allows Partial Re-Trial in Criminal Case for Violation of Section 273 CrPC — Accused Not Present During Examination of 12 Witnesses

The Supreme Court considered appeals against the High Court's order directing a partial re-trial in a murder case where 12 prosecution witnesses were ...

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Bombay High Court Acquits Seven Accused in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Sections 148, 447, 302 read with 149 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The case involves an appeal by seven accused persons convicted by the Additional Sessions Judge, Pusad in Session Trial No.19 of 2011 for offences und...

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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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High Court Quashes Criminal Complaint in Land Dispute — Civil Dispute Cannot Be Converted into Criminal Case. Allegations of Trespass and Unlawful Assembly Found Baseless as Dispute Pertains to Encroachment on Municipal Road and Construction Without Sanction.

The applicant, Harish Khajanchi, filed an application under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of Criminal Complain...

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Bombay High Court Hears Challenge to Constitutional Validity of Rule 13.3.1.5 of Pune Development Control Rules Allowing Municipal Takeover of Private Open Spaces for ₹1 Compensation. Petitioners Claim Violation of Right to Property under Article 300A and Lack of Statutory Basis in BPMC Act.

Five writ petitions were filed before the Bombay High Court challenging the constitutional validity of Rule 13.3.1.5 of the Development Control Rules ...