High Court of Bombay

5,131 judgments

Year:

Devkant Synthetics India Pvt. Ltd. v. Union of India

10 Feb 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reassessment under section 147 of the Income Tax Act is invalid if the assessee has fully and truly disclosed all material facts during original assessment, quashing the reopening and reassessment orders.

tax petition_allowed Significant Income Tax Act, 1961 Section 147 Section 148 Reassessment

Agarwal Industrial Corporations Limited v. Union of India

10 Feb 2023 · DHIRAJ SINGH THAKUR; ABHAY AHUJA

The Bombay High Court held that disputed tax under the Vivad se Vishwas Act must be computed by giving effect to the appellate tribunal's order passed before the specified date, setting aside a revenue demand ignoring that order.

tax petition_allowed Significant Direct Tax Vivad se Vishwas Act, 2020 Section 2(1)(j)(B) Income Tax Appellate Tribunal bogus purchases

The Suminter Organic and Fair Trade Cotton Ginning Mill Pvt. Ltd. v. Deputy Commissioner of Income Tax

10 Feb 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that reopening of income tax assessment cannot be based on mere change of opinion and upheld the valuation method adopted by the assessee, setting aside the reopening notice and order.

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

Apar Industries Ltd v. Union of India

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

The Bombay High Court quashed the nine-month delisting of Apar Industries by Indian Railways for unauthorized job work, holding the order arbitrary, disproportionate, and lacking cogent reasons, and directed reinstatement in ongoing tenders.

administrative petition_allowed Significant delisting job work administrative law Wednesbury unreasonableness

Jagesh Bhadra Kumar Savjani v. Union of India

10 Feb 2023 · Dhiraj Singh Thakur; Valmiki Sa Menezes

The Bombay High Court quashed show cause notices and order under Section 179 of the Income Tax Act for failure to disclose mandatory jurisdictional facts regarding recovery efforts from the company before proceeding against its Director.

tax petition_allowed Significant Section 179 Income Tax Act Director liability Recovery of tax dues Show cause notice

Lakhpatrai Agarwal v. Assistant Commissioner of Income Tax

10 Feb 2023 · Dhiraj Singh Thakur; Kamal Khata

The Bombay High Court held that the limitation period for fresh assessment under Section 153(3) starts upon receipt of the ITAT order by the Commissioner, and directed refund of tax and return of seized jewellery due to respondents' failure to comply within the prescribed time.

tax petition_allowed Significant Section 153(3) Income Tax Act limitation period ITAT order compliance refund of tax

Rakesh @ Bhaiya Shambhuprasad Gupta v. The State of Maharashtra

10 Feb 2023 · Nitin W. Sambre; R. N. Laddha

The Bombay High Court upheld the appellant's conviction for murder based on credible eyewitness testimony and medical evidence despite minor discrepancies and investigation lapses.

criminal appeal_dismissed Significant murder eyewitness testimony stab injury Section 302 IPC

Nashik Zilla Sarkari & Parishad Karmachari Sahakari Bank Niyamit Ltd. v. The State of Maharashtra

10 Feb 2023 · Dhiraj Singh Thakur; Sandeep V. Marne

The Bombay High Court upheld the jurisdiction of the State Co-operative Election Authority to exclude retired employees from voters lists of salary earners’ co-operative credit societies, affirming that retired employees can only be nominal members without voting rights under the Maharashtra Co-operative Societies Act, 1960.

administrative petition_dismissed Significant State Co-operative Election Authority salary earners co-operative credit society retired employees nominal members

BST Textile Mills Pvt. Ltd v. The Cotton Corporation of India Ltd

09 Feb 2023 · Manish Pitale
Cites 0 · Cited by 1

The Bombay High Court upheld an arbitral award consolidating disputes from nine contracts without petitioner’s consent, holding no jurisdictional error or prejudice under the amended Section 34 of the Arbitration and Conciliation Act.

civil appeal_dismissed Significant arbitration consolidation of disputes Section 34 Arbitration and Conciliation Act jurisdiction

Godrej & Boyce Manufacturing Co. Ltd. v. The State of Maharashtra

09 Feb 2023 · R.D. Dhanuka; M.M. Sathaye
Cites 1 · Cited by 0

The Bombay High Court held that multiple extensions under Section 25 of the Fair Compensation Act are impermissible, the award passed by a different officer violated natural justice, and the Maharashtra Amendment exempting the Bullet Train Project was ultra vires, thereby setting aside the acquisition proceedings and award.

administrative appeal_allowed Significant land acquisition Right to Fair Compensation and Transparency in Land Acquisition Act Section 25 extension natural justice

Dwarkabai Dattu Patil & Ors v. Anant Narsinh @ Balambhatt Joshi

09 Feb 2023 · Milind N. Jadhav

The court upheld that tenants of a widow's agricultural land must give statutory intimation within two years to exercise purchase rights under the Bombay Tenancy Act, and failure to do so renders their purchase ineffective.

property petition_dismissed Significant Bombay Tenancy Act Section 32-F Section 32-G Section 43-A

L & T Finance Limited v. The State of Maharashtra

09 Feb 2023 · Nitin Jamdar; Abhay Ahuja
Cites 1 · Cited by 0

The Bombay High Court directed strict timelines and monitoring for expeditious disposal and implementation of Section 14 SARFAESI Act applications, emphasizing the ministerial duty of magistrates to assist secured creditors without delay.

civil appeal_allowed Significant SARFAESI Act Section 14 secured creditor Chief Metropolitan Magistrate

M/s H. P. Ghumare v. The State of Maharashtra & Ors.

08 Feb 2023 · S. V. Gangapurwala; Sandeep V. Marne

The judgment text provided contains only the procedural details and does not include any substantive reasoning or decision.

other other

Prabhavati Prabhakar Shinde v. Prakash Ramchandra Jadhav

08 Feb 2023 · G.S. Kulkarni
Cites 1 · Cited by 0

The High Court held that objections to pecuniary jurisdiction must be raised at the earliest stage and that failure to frame valuation issues does not vitiate a decree absent failure of justice, allowing the appeal and directing fresh adjudication on merits.

civil appeal_allowed Significant pecuniary jurisdiction valuation of suit Section 21 CPC Section 11 Suit Valuation Act

Sahyadri Sahakari Sakhar Karkhana Ltd. v. Union of India

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

The Bombay High Court upheld the validity of an Industrial Entrepreneur Memorandum issued in 2003 and its lawful transfer, rejecting the petitioner's challenge based on non-commencement of production and minimum distance norms under the Sugarcane Control Order.

administrative petition_dismissed Significant Industrial Entrepreneur Memorandum Sugarcane Control Order 1966 Clause 6C Commercial production

Dinesh Madhukar Parshetye v. Abhay Shridhar Shetye

07 Feb 2023 · Arif S. Doctor

The Bombay High Court revoked probate granted on a Will obtained by fraudulent misrepresentations concealing legal heirs, holding such probate a nullity under Section 263(b) of the Indian Succession Act, 1925.

civil appeal_allowed Significant probate revocation Indian Succession Act, 1925 fraud on court

Municipal Corporation of Greater Mumbai v. Anita Digambar Jadhav

07 Feb 2023 · G.S. Kulkarni

The High Court upheld the entitlement of a niece as the nominated legal heir to receive Provident Fund and gratuity dues of a deceased employee under the Payment of Gratuity Act and Industrial Disputes Act, dismissing the Municipal Corporation's challenge.

labor appeal_dismissed Significant Provident Fund Payment of Gratuity Act, 1972 Nomination Legal heir

Kum. Yasmin Salim Shaikh v. State of Maharashtra and Ors.

07 Feb 2023 · R.D. Dhanuka; M.M. Sathaye

The Bombay High Court upheld the rejection of a Muslim petitioner’s caste certificate claim by the Caste Scrutiny Committee, holding that the Vigilance Cell report was inconclusive and the Committee’s reasoned order was lawful.

administrative petition_dismissed Significant Caste certificate Other Backward Classes Muslim caste claim Vigilance Cell report

Dilip Pandurang Thopate v. Ashokrao V. Thopate & Ors.

07 Feb 2023 · A.S. Gadkari
Cites 1 · Cited by 0

The High Court upheld the disqualification of the petitioner from a cooperative society election under Section 73-CA of the MCS Act, affirming the admissibility of RTI-obtained documents and limiting interference under Article 227 to cases of no evidence or perversity.

administrative petition_dismissed Significant Maharashtra Co-operative Societies Act Section 73-CA disqualification Co-operative society election Article 227 supervisory jurisdiction

Mohd. Shoab Shaukatali Mansuri v. The State of Maharashtra

06 Feb 2023 · Sarang V. Kotwal

The Bombay High Court acquitted the appellant due to serious doubts in witness identification and insecure seizure of firearms, emphasizing the benefit of doubt in criminal trials.

criminal appeal_allowed Significant identification of accused test identification parade ballistic evidence chain of custody