High Court of Bombay
5,131 judgments
The Pr. Commissioner Of Income Tax (central) v. Balkrishnan Shanmugam Chettiar
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.
Mohammad Noor Hasan Abdul Gafar Shaikh v. The State of Maharashtra
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.
Ashwin Maganlal Savani v. Himadri Davda
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.
Kapstone Constructions Private Limited v. Assistant Commissioner of Income Tax – Central Circle 2(4)
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.
Maharashtra State Power Generation Company Limited v. Assistant Commissioner of Income Tax
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.
Prabhat Properties Private Limited v. Asst. Commissioner of Income Tax – Central Circle 8(4), Mumbai & Ors.
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.
Hindoostan Mills Limited v. Deputy Commissioner of Income-tax
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.
Sunlight Cable Industries v. The Commissioner of Customs NS II and 2 Ors.
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.
Welcome Plywood Pvt. Ltd. v. Income-tax Officer
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.
Oerlikon Balzers Coating India Private Limited v. Union of India
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.
Nagesh Krishnaji Koyalkar v. Balaram Ashok Manjarekar & Ors.
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.
Dhirendra Bhupendra Sanghvi v. Assistant Commissioner of Income Tax Circle – 27(3), Mumbai
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.
Shrenik Kumar N. Baldota v. Deputy Commissioner of Income Tax Circle – 1(2)(1), Mumbai & Ors.
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.
Indusind Bank Ltd. v. Income Tax Settlement Commission & Ors.
The Bombay High Court held that interest on Government securities accrues only on specified due dates, set aside the Settlement Commission’s order taxing accrued but not due interest, and remanded the matter for fresh consideration with reasons.
Nutan Jaibharat Co-operative Housing Society Limited v. State of Maharashtra Legal Department
The Bombay High Court set aside a Co-operative Court order restraining a housing society from finalizing redevelopment agreements, affirming the society's adherence to statutory procedures and democratic decision-making under the Maharashtra Co-operative Societies Act.
Shahazada Alisagar Bhaisaheb Kalimuddin v. Joint Charity Commissioner, Greater Mumbai
The High Court quashed a composite order under Section 41D of the Maharashtra Public Trusts Act for failure to serve and hear all trustees individually, mandating strict compliance with procedural safeguards before suspending or removing trustees.
Suneel Dattatraya Mogre v. Prabhakar Baburao Thorat
The Bombay High Court granted conditional leave to defend in a summary suit based on a dishonoured cheque, applying the presumption under Section 139 of the Negotiable Instruments Act but requiring the Defendant to deposit a substantial sum to proceed.
P. G. Foils Ltd v. Director General (Special Safeguards)
The Bombay High Court held that safeguard duty cannot be collected without rules for assessment and collection, directed final assessment without interest, and upheld interim protections granted to the importer.
M/s. API Civilcon Private Limited v. Municipal Commissioner
The Bombay High Court held that defects cited in a tender were curable and ordered refund of the withheld 10% Earnest Money Deposit to the petitioner.
Jayendra Chandulal Thakkar v. State of Maharashtra
The Bombay High Court dismissed the petition challenging confiscation of undeclared foreign currency and penalty under the Customs Act, upholding concurrent findings of the Customs authorities and rejecting procedural and factual contentions.