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Bombay High Court Quashes Section 143(2) Notice Issued Beyond Time Limit in Income Tax Reassessment — Notice Issued After Expiry of Statutory Period Under Section 149 of Income Tax Act, 1961 Is Invalid.

The petitioner, AMNS Khopoli Limited (formerly Uttam Galva Steels Limited), challenged a notice dated 31st May 2023 issued by the Assistant Commission...

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Bombay High Court Acquits Appellants in Murder Case Due to Lack of Credible Evidence and Doubtful Identification. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellants, Sheetal Anil Berlekar and Babasaheb Gangaram Daingade, were convicted by the 5th Additional Sessions Judge, Kolhapur for the murder of...

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Bombay High Court Upholds Life Sentence for Husband in Dowry Death Case — Conviction Under Sections 498-A, 304-B IPC and Section 4 of Dowry Prohibition Act, 1961 Confirmed Based on Consistent Evidence of Harassment and Demand for Dowry

The appellant, Jalal Siddiqui Mulla, was convicted by the Additional Sessions Judge, Greater Bombay in Sessions Case No.773 of 2010 for offences under...

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Bombay High Court Dismisses Customs Appeal Against Acquittal in Gold Smuggling Case — Prosecution Fails to Prove Seizure Beyond Reasonable Doubt. Recovery of Foreign Marked Gold Bars from Accused Not Established Due to Lack of Independent Panch Witnesses and Contradictions in Evidence.

The case pertains to an appeal filed by the Union of India through the Assistant Collector of Customs against an order of acquittal dated 4-10-2001 pa...

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Bombay High Court Dismisses Appeal by Union of India Against Acquittal in Customs Gold Smuggling Case. Failure to Examine Material Witnesses and Prove Smuggled Origin of Gold Leads to Upholding of Acquittal Under Customs Act, 1962.

The case involves an appeal by the Union of India against the acquittal of the respondent-accused for offences under the Customs Act, 1962 and the Imp...

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Bombay High Court Dismisses Customs Appeal Against Acquittal in Gold Smuggling Case — Retracted Confession and Lack of Independent Witnesses Lead to Acquittal Confirmation. Section 108 Customs Act statement retracted on ground of coercion and not corroborated by independent evidence, hence not reliable.

The case involves an appeal by the Union of India against the acquittal of Narendra Ratanchand Jain (respondent no.1) for offences under the Customs A...

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Bombay High Court Upholds Conviction for Murder and Robbery in Engineering Student's Death — Life Imprisonment Confirmed. Appellant convicted under Sections 302, 397, and 201 IPC for murdering a friend during a robbery and causing disappearance of evidence.

The appellant, Shaikh Yasir Abdul Mugni, an engineering student, was convicted by the Additional Sessions Judge, Nashik for the murder of Jamankumar M...