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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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High Court of Bombay at Goa Acquits Appellant in NDPS Case Due to Non-Compliance of Section 50 -- Search Procedure Violated Mandatory Safeguards Under Narcotic Drugs and Psychotropic Substances Act, 1985

The Appellant, a Kenyan national, was convicted by the Additional Sessions Court for offences under Sections 22(c) and 21(b) of the Narcotic Drugs and...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-tax Act for A.Y. 2012-13 Based on Search Action — Held That Section 153C Overrides Section 147 for Search-Related Assessments

The Bombay High Court disposed of a batch of writ petitions challenging notices issued under Section 148 of the Income-tax Act, 1961 for the assessmen...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...

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Supreme Court Upholds 2020 Tribunal Rules with Modifications to Ensure Judicial Independence. Court directs changes to Search-cum-Selection Committee composition and member qualifications to align with constitutional principles.

The Supreme Court of India was called upon to decide the constitutional validity of the Tribunal, Appellate Tribunal and other Authorities (Qualificat...

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Bombay High Court Allows Compensation for Custodial Death Due to Police Negligence — State Held Vicariously Liable Under Article 21 of the Constitution for Failure to Provide Medical Aid to Person in Custody.

The petitioner, Dnyaneshwar s/o Kachru Todmal, filed a Criminal Writ Petition before the Bombay High Court at Aurangabad seeking compensation for the ...