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High Court of Karnataka Dismisses/Allows Appeal in Specific Performance Suit. Readiness and Willingness Under Section 16(c) of Specific Relief Act, 1963 Evaluated.

This regular first appeal under Section 96 of the Code of Civil Procedure, 1908 challenged the judgment and decree dated 20.11.2012 passed by the Seni...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147/148 of Income Tax Act, 1961 Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, M/s. Crown Consultants Pvt. Ltd., a share and stock broker, filed its return of income for assessment year 2007-08 on 30 October 2007 ...

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Bombay High Court Dismisses State Appeal Against Acquittal in Murder Case Due to Unreliable Witnesses and Lack of Evidence. Acquittal of Accused Under Sections 302, 307, 324, 323, 447, 147, 148 IPC Upheld as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The State of Maharashtra filed an appeal against the judgment and order of the Additional Sessions Judge, Udgir, in Sessions Case No.112 of 2001, wher...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Quashes FIR and Revisional Order for Violation of Accused's Right to Hearing in Pre-Process Stage Revision. Accused Entitled to Notice Under Section 401(2) CrPC When Revision Challenges Magistrate's Refusal to Direct Investigation, Following Supreme Court Precedent.

The applicants, Shankar Patil and others, were named as accused in a complaint filed by respondent No.2, Chandrabai, alleging conspiracy and forgery o...

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Bombay High Court Upholds Transfer of MCOC Case to Sessions Court for Lack of Jurisdiction — Offence Not Under MCOC Act. Special Court Correctly Found No Organized Crime Syndicate or Continuing Unlawful Activity Under Section 2(1)(e) and Section 3 of MCOC Act.

The case involves two appeals against an order dated 7th October 2011 passed by the Special Court under the Maharashtra Control of Organized Crime Act...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Approval Under Section 151. Reassessment Notice Issued Beyond Six Years Without Proper Sanction from Specified Authority Held Invalid.

The petitioner, Vibrant Securities Pvt. Ltd., a member of the Bombay Stock Exchange and National Stock Exchange, challenged a reassessment notice date...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Reason to Believe. Section 148 Notice Set Aside as Reopening Based on Mere Change of Opinion Without Fresh Tangible Material.

The petitioner, Asian Paints Ltd., a public limited company engaged in manufacturing and selling paints, challenged a notice dated 31st March 2021 iss...