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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Reason to Believe. Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, a partnership firm engaged in government contracts for water supply schemes, filed its return of income for Assessment Year 2016-17 on...

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Bombay High Court Orders Unsealing of Premises in Customs Investigation — Power to Search Does Not Include Power to Seal Under Section 105 of Customs Act, 1962. Sealing of Office Premises Without Express Statutory Authority Held Illegal; Respondents Permitted to Conduct Confined Search.

The petitioner, M/s. Narayan Power Solutions, filed a writ petition before the Bombay High Court challenging the sealing of its office premises by the...

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Bombay High Court Acquits Policeman in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Sections 7 and 13(2) of Prevention of Corruption Act, 1988 Set Aside as Prosecution Failed to Prove Demand and Acceptance Beyond Reasonable Doubt.

The appellant, a policeman attached to the Highway Security Squad, was convicted by the Special Judge, Satara, for offences under Sections 7 and 13(2)...

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Bombay High Court Acquits Accused in Kidnapping and Murder Case Due to Lack of Evidence and Unreliable Circumstantial Evidence. Conviction under Sections 363, 364, and 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Dhananjay Janardhan Yadav, was convicted by the V Ad-hoc Additional Sessions Judge, Satara, for the kidnapping and murder of his five-y...

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Bombay High Court Strikes Off Amicus Curiae for Non-Appearance in Criminal Appeal. Court Directs Registry to Remove Advocate from Panel for Failure to Appear Despite Adjournment.

The appellant, Jhonson Danial Disoza, a prisoner, preferred a criminal appeal through jail against his conviction. Since he did not engage an advocate...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Sections 42 and 50. Failure to Record Grounds of Belief and Inform Right to Search Before Magistrate or Gazetted Officer Renders Seizure Illegal.

The case involves two criminal appeals arising from a conviction under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). The appell...