High Court of Bombay

5,061 judgments

Year:

Pushpa Nahata v. Income Tax Officer & Ors.

20 Feb 2023 · Dhiraj Singh Thakur; Valmiki Sa Menezes

The Bombay High Court held that reopening of income tax assessment beyond four years without fresh tangible material or failure to disclose material facts is invalid, quashing the reassessment order as a mere impermissible change of opinion.

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

Geeta P. Kamat v. Principal Commissioner of Income-tax-10

20 Feb 2023 · Dhiraj Singh Thakur; Abhay Ahuja

The Bombay High Court held that a director cannot be held liable under section 179 of the Income Tax Act for company tax dues without proof of gross neglect, misfeasance, or breach of duty causing non-recovery.

tax appeal_allowed Significant Section 179 Income Tax Act director liability gross neglect misfeasance

Mumbai Postal Employees Co-operative Credit Society Ltd. v. Income Tax Officer

20 Feb 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reopening of income tax assessment beyond four years without tangible material showing failure to disclose material facts is impermissible and set aside the reassessment order against a co-operative credit society claiming deduction under Section 80P.

tax petition_allowed Significant reopening of assessment Section 148 Income Tax Act change of opinion deduction under Section 80P

Gousiya Firoz Khan v. The Commissioner of Police

20 Feb 2023 · A.S. Gadkari; Prakash D. Naik

The Bombay High Court quashed a preventive detention order against a person already in judicial custody for lack of cogent material and subjective satisfaction regarding the likelihood of bail and necessity of detention.

criminal petition_allowed Significant preventive detention judicial custody bail application subjective satisfaction

Kumar Ramu Rathod v. The State of Maharashtra

20 Feb 2023 · Sarang V. Kotwal

The High Court held that the appellant's offence amounted to theft under Section 379 IPC and not robbery under Section 392 IPC, modifying the conviction and sentence accordingly while upholding other convictions.

criminal appeal_allowed Significant robbery theft Section 392 IPC Section 379 IPC

M/s. Radha Vishweshwar Co-operative Housing Society Limited v. M/s. New Bansi Park Co-operative Housing Society Ltd.

20 Feb 2023 · Sandeep V. Marne

The Court held that in a common layout with buildings constructed under different FSI regimes, land division must consider base FSI entitlement, upholding Defendant No.1-Society's decree and conveyance and permitting redevelopment without injunctions restraining land use up to 2276 sq.mtrs.

property appeal_dismissed Significant Maharashtra Ownership of Flats Act conveyance of land FSI imbalance TDR loading

Qatar National Bank Alahli v. Man Industries (India) Limited

19 Feb 2023 · G. S. Kulkarni; Advait M. Sethna

The Bombay High Court held that an irrevocable and unconditional Counter Bank Guarantee governed by Egyptian law is an independent contract that must be honored without injunction unless exceptional grounds exist, and Indian courts lack jurisdiction to entertain disputes concerning it.

commercial appeal_allowed Significant Counter Bank Guarantee Bank Guarantee Independent Contract Irrevocable and Unconditional

Pritam Vijay Anuse & Ors. v. Navodaya Vidyalaya Samiti & Ors.

17 Feb 2023 · G. S. Patel; Neela Gokhale

The Bombay High Court held that cancellation of admissions of students to Jawahar Navodaya Vidyalaya during the Covid-19 pandemic on hyper-technical grounds was unjustified and directed their admission to be reinstated, affirming the right to education under the RTE Act.

constitutional appeal_allowed Significant Right of Children to Free and Compulsory Education Act, 2009 Navodaya Vidyalaya Scheme Admission cancellation Covid-19 pandemic

State of Maharashtra v. Raghunath Dnyandev Katkar

17 Feb 2023 · S. M. Modak

The High Court set aside the acquittal of a police officer under the Prevention of Corruption Act, holding that acceptance of illegal gratification for doing an official act is punishable and appellate courts may interfere with acquittals based on improper appreciation of evidence.

criminal appeal_allowed Significant Prevention of Corruption Act Section 7 Section 13(1)(d) illegal gratification

The New India Assurance Co. Ltd. v. Smt. Mrunal Makarand Patwardhan

17 Feb 2023 · S. G. DIGE

The Bombay High Court held that a burst tyre causing a motor accident is not an act of God but negligence, upheld the compensation award with minor reduction, and clarified principles for assessing deceased's income and compensation.

civil appeal_partly_allowed Significant motor accident claim act of God burst tyre negligence

Satardekar and ors v. Life Insurance Corporation of India and anr.

17 Feb 2023 · N. J. Jamadar

The court held that a contract induced by misrepresentation as to the contracting party is voidable, refused specific performance due to absence of privity and misrepresentation, but ordered refund of consideration with interest.

civil appeal_partly_allowed Significant specific performance cooperative housing society misrepresentation voidable contract

Chidanand Ogyappa Yammi & Ors. v. Girish Sahakari Samudaik Krishi Sangh & Ors.

17 Feb 2023 · G.S. Kulkarni

The Bombay High Court held that exemption under Section 43A of the Bombay Tenancy Act can only be granted by State Government notification, quashing the MRT order that relied on a non-existent exemption certificate issued by the District Deputy Registrar.

property appeal_allowed Significant Bombay Tenancy and Agricultural Lands Act, 1948 Section 43A exemption Cooperative society lease Exemption certificate jurisdiction

Priyanka Prakash Kulkarni v. The Maharashtra Public Service Commission

17 Feb 2023 · Nitin Jamdar; Manjusha Deshpande

The Bombay High Court upheld the rejection of a candidate's request to change her application category post-examination based on a corrigendum relaxing certificate validity, affirming that category changes after application submission are impermissible.

administrative petition_dismissed Significant Non-Creamy Layer Certificate Economically Weaker Section Reservation category change Maharashtra Public Service Commission

M. L. Sandbhor v. Sulochana Walimbe & Ors.

16 Feb 2023 · Milind N. Jadhav

The Bombay High Court upheld the appellate court's order rejecting a belated counter claim filed after amendment and framing of issues on limitation grounds in a cooperative society dispute.

civil appeal_dismissed Significant counter claim limitation amendment Order 7 Rule 11 CPC

Abdul Aziz Bharmar & Anr. v. Vinod Anand & Ors.

16 Feb 2023 · Sandeep V. Marne

The Court held that utilization of TDR generated from suit land on adjoining land does not confer ownership rights in the adjoining land or flats constructed thereon, and the adjoining landowner cannot be impleaded as a party in the suit concerning the suit land.

civil appeal_allowed Significant Transferable Development Rights TDR Development Rights Certificate Impleadment

D.K. Realty India Private Limited v. Asstt. Commissioner of Income-tax

15 Feb 2023 · DHIRAJ SINGH THAKUR; VALMIKI SA MENEZES

The Bombay High Court held that reopening an income tax assessment without new material, after the issue was examined in the original scrutiny assessment, amounts to an impermissible change of opinion and quashed the reassessment notice.

tax petition_allowed Significant reopening of assessment section 147 Income Tax Act section 148 Income Tax Act change of opinion

Lok Developers v. Deputy Commissioner of Income Tax

15 Feb 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reassessment notices under section 148 must be served on the primary or updated email ID as per the last filed return, and service on a secondary email ID alone vitiates the proceedings.

tax petition_allowed Significant Income Tax Act Section 148 Service of notice Email communication

Macleods Pharmaceuticals Limited v. Union of India

15 Feb 2023 · S.V. Gangapurwala; Madhav J. Jamdar

The Bombay High Court upheld the IPAB's order cancelling the petitioner's trademark registration for "OFLOMAC" due to deceptive similarity with respondent's earlier mark "OFRAMAX" in pharmaceutical products.

intellectual_property appeal_dismissed Significant Trade Marks Act, 1999 Section 9(2)(a) Section 11(1)(b) Section 57

Sangharsh Alias Bhavya Nitin Adsul v. The Commissioner of Police Pune City

15 Feb 2023 · A. S. Gadkari; Prakash D. Naik

The Bombay High Court set aside a detention order due to unconstitutional delay in considering the petitioner's representation, affirming the requirement of expeditious disposal under Article 22(5) of the Constitution.

constitutional appeal_allowed Significant Article 22(5) Constitution of India detention order representation against detention delay in disposal

Eskay Hospitality Services India Pvt. Ltd. v. M/s. Sterling Hospitality

15 Feb 2023 · N.J. Jamadar · 2025:BHC-AS:43773

The Bombay High Court held that a suit by an unregistered partnership firm to enforce contractual rights arising from its core business is barred under Section 69(2) of the Indian Partnership Act, 1932, and accordingly allowed the writ petition to reject the plaint.

civil appeal_allowed Significant Section 69(2) Indian Partnership Act unregistered partnership firm bar on suit contract enforcement