High Court of Bombay

5,061 judgments

Year:

The Maharashtra State Road Transport Corporation v. Mina Kashinath Zanje & Ors.

30 Jun 2023 · Abhay Ahuja

The Bombay High Court upheld the Motor Accident Claims Tribunal’s award holding MSRTC liable for compensation to the deceased’s family, affirming that civil liability is independent of criminal acquittal and that full salary including family-benefiting allowances must be considered for compensation.

civil appeal_dismissed Significant Motor Vehicles Act, 1988 Motor Accident Claims Tribunal Compensation No Fault Liability

Pravinbhai Ratanji Lad and Ors. v. The Office of the Slum Rehabilitation Authority and Anr.

30 Jun 2023 · Milind N. Jadhav

The Bombay High Court dismissed a 34-year delayed writ petition challenging a slum declaration order for lack of locus, delay, and non-maintainability under Article 227, imposing exemplary costs on the petitioners.

administrative petition_dismissed Article 227 Constitution of India locus standi delay and laches Maharashtra Slum Areas Act, 1971

IFFCO Tokio General Insurance Company Limited v. Shankar G. Rane & Ors.

30 Jun 2023 · Abhay Ahuja, J.

The insurer must indemnify third party claimants despite alleged invalid driving licence and may recover compensation from the insured owner under the pay and recover principle.

civil appeal_allowed Significant motor accident claim insurance liability invalid driving licence burden of proof

Bharat Parihar v. State of Maharashtra

30 Jun 2023 · G.S. Kulkarni; Jitendra Jain

The Bombay High Court held that provisional attachment under Section 83 of the CGST Act ceases after one year unless a fresh order is passed, and Maharashtra GST authorities have jurisdiction to attach bank accounts outside the State in tax evasion cases.

administrative petition_allowed Significant provisional attachment Section 83 CGST Act one year limitation jurisdiction

Professor Gurdial Singh Sokhi & Ors. v. Neel Shantiniketan Co-operative Housing Society Limited and Anr.

30 Jun 2023 · Sandeep V. Marne

The Bombay High Court upheld the majority-approved redevelopment agreement of a cooperative housing society, dismissing minority members' challenge and refusing injunction to stall redevelopment.

property appeal_dismissed Significant Cooperative Housing Society Development Agreement Temporary Injunction Fungible Compensatory Area

Shafiq Ali Haider v. The State of Maharashtra

29 Jun 2023 · Amit Borkar, J.

The Bombay High Court rejected bail in a murder case where the accused's voluntary disclosure led to recovery of the deceased's body parts, establishing a strong prima facie case based on circumstantial evidence.

criminal appeal_dismissed Significant Section 27 Indian Evidence Act Section 302 IPC Section 201 IPC bail application

Ashutosh Yogesh Maneklal v. Lina Y. Maneklal

28 Jun 2023 · N. J. Jamadar

The High Court set aside the City Civil Court’s order permitting liquidation of company fixed deposits to pay property taxes without prior compliance with NCLT orders and restoration of diverted funds, emphasizing the importance of party conduct in granting equitable relief.

civil appeal_allowed Significant equitable relief interim order liquidation of assets property tax

The Pr. Commissioner Of Income Tax (central) v. Balkrishnan Shanmugam Chettiar

28 Jun 2023 · K. R. Shriram; Firdosh; Phiroze Pooniwalla

The Bombay High Court adjourned the hearing of Income Tax Appeals filed by the Principal Commissioner of Income Tax against Balkrishnan Shanmugam Chettiar, with interim orders to continue.

tax other Procedural Income Tax Appeal Principal Commissioner of Income Tax Bombay High Court adjournment

Mohammad Noor Hasan Abdul Gafar Shaikh v. The State of Maharashtra

28 Jun 2023 · N.J. Jamadar

The Bombay High Court quashed the externment order against the petitioner for lack of adequate objective material supporting the requisite subjective satisfaction under Section 57(1)(a) of the Maharashtra Police Act, 1951.

criminal petition_allowed Significant externment order Maharashtra Police Act 1951 Section 57 subjective satisfaction

Ashwin Maganlal Savani v. Himadri Davda

27 Jun 2023 · Bharati Dangre

The Bombay High Court held that a clause in a Will nominating a third party to resolve heirs' grievances does not constitute a valid arbitration agreement, and dismissed the application for appointment of an arbitrator.

civil appeal_dismissed Significant arbitration agreement arbitrability testamentary succession Will and Testament

Kapstone Constructions Private Limited v. Assistant Commissioner of Income Tax – Central Circle 2(4)

27 Jun 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reopening of income tax assessment beyond four years requires proof of failure to disclose material facts and quashed the notice issued under section 148 for AY 2012-13 in absence of such failure.

tax petition_allowed Significant Income Tax Act 1961 Section 148 Section 147 proviso Reopening of assessment

Maharashtra State Power Generation Company Limited v. Assistant Commissioner of Income Tax

27 Jun 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reopening of income tax assessment beyond four years based on a mere change of opinion and retrospective disallowance of CSR expenditure is impermissible, quashing the reopening notice and related orders for AY 2013-14.

tax appeal_allowed Significant Income-tax Act, 1961 Section 148 Reopening of assessment Change of opinion

Prabhat Properties Private Limited v. Asst. Commissioner of Income Tax – Central Circle 8(4), Mumbai & Ors.

27 Jun 2023 · Dhiraj Singh Thakur; Kamal Khata
Cites 1 · Cited by 0

The Bombay High Court held that reopening of income tax assessment after four years is unjustified without tangible new material proving failure to disclose material facts, and quashed the reassessment notices issued against Prabhat Properties Private Limited.

tax appeal_allowed Significant reopening of assessment section 148 Income-tax Act failure to disclose material facts change of opinion

Hindoostan Mills Limited v. Deputy Commissioner of Income-tax

27 Jun 2023 · Dhiraj Singh Thakur; Kamal Khata
Cites 1 · Cited by 0

The Bombay High Court quashed the reassessment notice issued under section 148 of the Income Tax Act for AY 2014-15, holding that reopening based on a mere change of opinion without failure to disclose material facts is impermissible.

tax appeal_allowed Significant Income Tax Act 1961 Section 148 Section 147 proviso Reassessment notice

Sunlight Cable Industries v. The Commissioner of Customs NS II and 2 Ors.

27 Jun 2023 · G.S. Kulkarni; Jitendra Jain · (2023) 95 GST 177 (Delhi)

The Bombay High Court held that exporters are entitled to IGST refund on zero rated supplies where no higher duty drawback is claimed, directing refund with interest after quashing the denial by customs authorities.

tax petition_allowed Significant IGST refund zero rated supply duty drawback Section 16(3) IGST Act

Welcome Plywood Pvt. Ltd. v. Income-tax Officer

27 Jun 2023 · DHIRAJ SINGH THAKUR; KAMAL KHATA

The Bombay High Court held that reopening an income tax assessment after four years based on a mere change of opinion without new tangible material is invalid and quashed the reopening notice issued to the petitioner.

tax petition_allowed Significant Section 148 Income-tax Act reopening of assessment change of opinion reasonable belief

Oerlikon Balzers Coating India Private Limited v. Union of India

27 Jun 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court struck down the restriction limiting DTVSV-A benefits to appeals dismissed in limine, holding that pending Miscellaneous Applications constitute pending appeals eligible under the scheme and quashed the rejection of the petitioner's application.

tax petition_allowed Significant Direct Tax Vivad Se Vishwas Act, 2020 Miscellaneous Application Income Tax Act, 1961 appeal dismissed in limine

Nagesh Krishnaji Koyalkar v. Balaram Ashok Manjarekar & Ors.

27 Jun 2023 · Abhay Ahuja
Cites 1 · Cited by 0

The Bombay High Court dismissed the writ petition challenging the rejection of a decree on admission under Order XII Rule 6 CPC, holding that joint tenancy admissions do not entitle one heir alone to a decree without full trial.

civil petition_dismissed Significant Order XII Rule 6 CPC decree on admission tenancy rights joint tenancy

Dhirendra Bhupendra Sanghvi v. Assistant Commissioner of Income Tax Circle – 27(3), Mumbai

27 Jun 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that notices and reopening of income tax assessment issued in the name of a deceased assessee without notice to the legal heir are null and void, quashing such proceedings.

tax petition_allowed Significant Income Tax Act, 1961 Notice to deceased assessee Reopening of assessment Legal heir

Shrenik Kumar N. Baldota v. Deputy Commissioner of Income Tax Circle – 1(2)(1), Mumbai & Ors.

27 Jun 2023 · M. S. Sonak; Jitendra Jain · 2025:BHC-OS:868-DB

The Bombay High Court held that reassessment under Section 148 read with the first proviso to Section 147 cannot be initiated without a failure to disclose fully and truly all material facts, and quashed the reassessment notice issued on mere difference of opinion regarding the original assessment.

tax appeal_allowed Significant Section 148 Income Tax Act Section 147 Income Tax Act reassessment jurisdiction failure to disclose material facts