Search Results for "willful omission"

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction. Reassessment proceedings initiated without valid approval under Section 151 of the Income Tax Act, 1961 are invalid.

The petitioner, Vilas Babankrao Kalokhe, challenged a reassessment notice dated 30-03-2022 issued under Section 148 of the Income Tax Act, 1961 for th...

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Bombay High Court Allows Appeal in Company Petition — Interim Relief Granted to Restrain Alienation of Property. Balance of convenience favored grant of ad-interim relief to protect subject matter of petition under Sections 397, 398 of Companies Act, 1956.

The present appeal arises from a Company Petition No. 149 of 2012 filed under Sections 397 and 398 of the Companies Act, 1956, alleging oppression and...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Dismisses Revision Against Rejection of Discharge in Abetment of Suicide Case. Suicide Note Naming Accused as Intermediary for Loans Constitutes Prima Facie Evidence Under Section 306 IPC.

The applicant, Jairam Atumal Aswani, was accused No.3 in Sessions Case No.60 of 2013 arising from the suicide of Ghanshyam Amarsingh Bajaj. The deceas...

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Bombay High Court Dismisses State Appeal Against Acquittal in Dowry Death Case — No Evidence of Cruelty or Abetment of Suicide. Presumption under Section 113A of Indian Evidence Act, 1872 not applicable as suicide occurred beyond seven years of marriage.

The State of Maharashtra appealed against the acquittal of four respondents (husband, father-in-law, mother-in-law, and brother-in-law of the deceased...

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Bombay High Court Acquits Appellant in Abetment to Suicide Case Due to Lack of Evidence of Instigation. Conviction under Section 306 IPC set aside as prosecution failed to prove that the accused instigated or provoked the deceased to commit suicide.

The appellant, Surendra Goswami, was convicted by the 4th Ad hoc Additional Sessions Judge, Nagpur, for offences under Sections 306 and 498A of the In...

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Bombay High Court Quashes Charges Against Accused in Abetment of Suicide Case — No Evidence of Willful Act or Instigation. Suicide Note Merely Expressing Anger or Frustration Without Direct Instigation Does Not Attract Section 306 IPC.

The case involves a criminal revision filed by three applicants (Rupesh Suresh Jain, Lokesh Santosh Jain, and Vivek Govind Purohit) challenging an ord...

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Bombay High Court Restrains Encashment of Bank Guarantee in Arbitration Dispute Between Contractor and Sub-Contractor. Court finds that invocation of bank guarantee was fraudulent and would cause irretrievable injustice to the petitioner.

The petitioner, Simplex Infrastructure Limited, a civil and structural construction company, entered into a sub-contract with respondent No. 1, Siemen...

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High Court Allows Employer's Petition to Deduct Gratuity for Misconduct Causing Pecuniary Loss Under Section 4(6)(a) of Payment of Gratuity Act, 1972. Disciplinary Order Not Challenged by Employee Attained Finality, Controlling Authority Cannot Set It Aside.

The petitioner, Western Coalfields Ltd., challenged the order of the Controlling Authority under the Payment of Gratuity Act, 1972, which set aside th...