High Court of Bombay

5,061 judgments

Year:

Chanchal Bhagwatilal Gokhru v. Union of India

04 May 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reopening of income tax assessment after four years requires fresh tangible material and quashed the reassessment notice issued without such material.

tax petition_allowed Significant Income Tax Act 1961 Section 148 Reopening of assessment Change of opinion

M/s. Aditi Constructions v. Deputy Commissioner of Income Tax

04 May 2023 · DHIRAJ SINGH THAKUR; KAMAL KHATA

The Bombay High Court quashed the reopening notice under section 148 of the Income-tax Act for AY 2008-09, holding that mere change of opinion without failure to disclose material facts does not justify reassessment.

tax petition_allowed Significant Income-tax Act 1961 Section 148 Reopening of assessment Failure to disclose material facts

Pr. Commissioner of Income Tax-19 v. Vishwashakti Construction

04 May 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court upheld the ITAT's decision restricting addition to 12.5% of disputed bogus purchases, recognizing that the assessee completed contracted works and thus the entire purchase amount could not be treated as bogus.

tax appeal_dismissed Significant bogus purchases income tax assessment profit element addition Section 133(6) compliance

A&J Associates v. The Assistant Commissioner of Income Tax

04 May 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reopening of income tax assessment beyond four years is impermissible if based on a mere change of opinion without new material, quashing the reassessment notice and order.

tax petition_allowed Significant reopening of assessment section 148 Income-tax Act change of opinion escaped income

Koushik Jagathalaprathaban v. Karishma Ashokkumar Upadhyay

04 May 2023 · Neela Gokhale

The Bombay High Court held that custody orders under the Hindu Marriage Act can be modified in the child's interest even after a consent divorce decree, while guardianship must be sought under the Guardianship and Wards Act.

family appeal_allowed Significant custody modification Hindu Marriage Act Section 26 guardianship Guardianship and Wards Act, 1890

The Oriental Insurance Co. Ltd. v. Purnima Rajesh Parikh

04 May 2023 · Rajesh S. Patil

The Bombay High Court upheld insurer's liability under a comprehensive policy for death of an employee occupant in a motor accident, rejecting insurer's plea of drunken driving breach raised first on appeal, and enhanced compensation with interest to claimants.

civil appeal_dismissed Significant Motor Vehicles Act Insurance policy liability Drunken driving Comprehensive insurance policy

The State of Maharashtra v. Rajesaheb Yashwant Rane

04 May 2023 · S. M. Modak

The Bombay High Court upheld the acquittal of a Talathi accused of corruption due to unreliable prosecution evidence, inadmissible digital recordings, and invalid sanction for prosecution.

criminal appeal_dismissed Significant Prevention of Corruption Act bribery digital evidence Section 65B certificate

Manekbben Rama Tandel & Dharmesh Sukkar Tandel v. The Collector, Daman & Ors.

04 May 2023 · R. D. Dhanuka; Gauri Godse
Cites 1 · Cited by 0

The Bombay High Court quashed land acquisition notifications and awards for non-compliance with mandatory procedural requirements under the Land Acquisition Act, emphasizing strict adherence to Sections 4, 6, 11, and 15 for valid acquisition.

property petition_allowed Significant land acquisition Right to Fair Compensation and Transparency in Land Acquisition Act, 2013 Section 4 notification Social Impact Assessment (SIA)

Radheshyam Jangad v. Shanti Pralhad Sakla & Ors.

04 May 2023 · Madhav J. Jamdar

The Bombay High Court held that a purported oral judgment and related documents were forged, recalled earlier orders, stayed proceedings, and directed criminal action for fabrication of court records affecting administration of justice.

civil other Significant forged court order fabricated documents testamentary petition Section 195 CrPC

Siemens Limited v. The State of Maharashtra

03 May 2023 · A. S. Chandurkar; M. W. Chandwani

The Bombay High Court held that unreasonable delay of nearly ten years in completing assessment proceedings under the Maharashtra Municipal Corporation (Cess on Entry of Goods) Rules, 1996 renders such assessment liable to be quashed.

tax appeal_allowed Significant Maharashtra Municipal Corporations Act, 1949 Maharashtra Municipal Corporation (Cess on Entry of Goods) Rules, 1996 assessment of cess Form-H notice

Shelton Infrastructure Pvt Ltd v. State of Maharashtra & Ors.

03 May 2023 · G. S. Kulkarni; R. N. Laddha
Cites 1 · Cited by 0

The Bombay High Court held that NMMC cannot reserve CIDCO-vested plots without statutory procedure, affirming petitioners' allotments and directing CIDCO to accept lease premium payments without penalties following Supreme Court dismissal of related SLPs.

administrative appeal_allowed Significant CIDCO Navi Mumbai Municipal Corporation MRTP Act New Town Development Authority

Mira Bhayander Mahanagarpalika Shramik Karmachari Sahakari Patsanstha Limited v. The Divisional Joint Registrar, Konkan

03 May 2023 · N. J. Jamadar

The Bombay High Court held that deregistration of a cooperative society under Section 21A requires specific statutory grounds and cannot be based on economic viability or name similarity alone, upholding the petitioner's right to registration subject to conditions.

administrative appeal_allowed Significant Maharashtra Cooperative Societies Act, 1960 Section 21A deregistration of cooperative society economic viability

M/s. Bhima Mahabharat Builders and Developers v. State of Maharashtra

03 May 2023 · A.S. Chandurkar; M. W. Chandwani

The Bombay High Court held that the appellate authority under Section 47 of the Maharashtra Regional and Town Planning Act, 1966 lacks jurisdiction to determine buffer zones for Solid Waste Management Projects, which must be fixed following the Solid Waste Management Rules, 2016, and set aside the 2016 order fixing a reduced buffer zone.

administrative appeal_dismissed Significant Maharashtra Regional and Town Planning Act, 1966 Section 47 appeal buffer zone Solid Waste Management Rules, 2016

Pinkesh Dhiraj Patel & Anr. v. The State of Maharashtra & Anr.

03 May 2023 · Sunil B. Shukre; M. M. Sathaye

The Bombay High Court held that prima facie evidence of an overt act with knowledge likely to cause death warrants trial under Section 304 IPC and dismissed the petition seeking quashing of criminal proceedings.

criminal petition_dismissed Significant culpable homicide Section 304 IPC Section 227 CrPC overt act

Arvind Narayan Golande v. State of Maharashtra

03 May 2023 · R. D. Dhanuka; M. M. Sathaye

The Bombay High Court held that lawful acquisition under the Land Acquisition Act vests ownership in the government despite absence of a Section 9(3) order under the Maharashtra Land Requisition Act, dismissing petitioners' claims based on delay and procedural irregularities.

property petition_dismissed Significant Land Acquisition Act, 1894 Maharashtra Land Requisition Act, 1948 Section 9(3) possession

Golden Star Marine FZE v. GAC Shipping (India) Pvt. Ltd.

02 May 2023 · K.R. Shriram; Rajesh S. Patil

The Bombay High Court held that an agent's indemnity claim for port dues is a maritime claim under the Admiralty Act, validating the vessel's arrest and sale and permitting partial release of security to the port.

commercial_admiralty appeal_dismissed Significant maritime claim indemnity Admiralty Act 2017 action in rem

Shubhangi Vitthal Kamodkar v. The State of Maharashtra

02 May 2023 · R. D. Dhanuka; Gauri Godse

The Bombay High Court allowed substitution of the petitioner's name in place of her brother's on the compassionate appointment waitlist, holding that rigid adherence to Government Resolution restrictions cannot defeat the policy's purpose.

administrative appeal_allowed Significant compassionate appointment substitution of candidate Government Resolution waitlist

Maharashtra Public Service Commission v. Ruchita Vasant Somane

02 May 2023 · S.V. Gangapurwala; Sandeep V. Marne

The Bombay High Court held that prescribed educational qualifications in recruitment rules must be strictly complied with and the Tribunal erred in equating a Change of Faculty Test to a Bachelor’s degree absent express equivalence.

administrative appeal_allowed Significant Recruitment Rules Educational qualifications Equivalence of degrees Change of Faculty Test

Maherban Hasan Babu Khan v. The State of Maharashtra and Anr.

02 May 2023 · Anuja Prabhudessai

The Bombay High Court acquitted the appellant of POCSO and IPC sexual offences due to failure of prosecution to prove the victim was a minor below 18 years of age.

criminal appeal_allowed Significant POCSO Act age determination school leaving certificate ossification test

Indian Performing Right Society Limited v. Rajasthan Patrika Pvt. Ltd.

28 Apr 2023 · Manish Pitale

The Bombay High Court held that the 2012 amendments to the Copyright Act do not confer new substantive rights on authors of original works to claim royalties on sound recordings, upholding the established Supreme Court precedent and dismissing IPRS's interim relief applications.

intellectual_property petition_dismissed Significant Copyright Act 1957 2012 amendments authors' rights sound recordings