High Court of Bombay

5,131 judgments

Year:
Showing 2023 — 807 judgments found

Smita Rohit Gupta v. Principal Commissioner of Income Tax-1, Thane

28 Aug 2023 · K. R. Shriram; Dr. N. K. Gokhale

The Bombay High Court held that the Commissioner has wide powers under Section 264 of the Income-tax Act to revise orders including those processed under Section 143(1), and remanded the matter for fresh consideration after full hearing where the petitioner had paid tax under the Income Declaration Scheme.

tax remanded Significant Income Declaration Scheme 2016 Section 264 Income-tax Act revised return processing under Section 143(1)

Siemens Financial Services Pvt Ltd v. Deputy Commissioner of Income Tax

25 Aug 2023 · K. R. Shriram; Dr. N. K. Gokhale
Cites 2 · Cited by 0

The Bombay High Court quashed the reopening notice for AY 2016-17 due to invalid sanction by an unauthorized authority, holding that sanction must be granted by the specified authority under Section 151(ii) of the Income Tax Act.

tax petition_allowed Significant Income Tax Act, 1961 Section 148 notice Section 151 sanction Reassessment

Dr. Yogesh Keshav Bele v. Maharashtra Real Estate Regulatory Authority & Ors.

25 Aug 2023 · Jitendra Jain

The Bombay High Court held that an adjoining landowner who is not an allottee lacks locus standi as an 'aggrieved person' under the RERA Act to file complaints against a completed real estate project.

administrative appeal_dismissed Significant locus standi aggrieved person Real Estate (Regulation and Development) Act, 2016 Section 31 RERA

Sanvo Resorts Pvt. Ltd. & Ors. v. Shital Nilesh Deshmukh & Anr.

25 Aug 2023 · Jitendra Jain

The Bombay High Court upheld the promoter's liability to pay interest under Section 18 of the RERA Act for delay in possession, rejecting defenses based on regulatory delays and pre-agreement events.

civil appeal_dismissed Significant Real Estate (Regulation and Development) Act, 2016 Section 18 RERA delay in possession interest on delayed possession

Roshanlal C. Agarwal v. Sama Mohamad Sharif Dalvi

25 Aug 2023 · Jitendra Jain
Cites 0 · Cited by 1

The Bombay High Court upheld the promoter's liability to pay interest for delayed possession under Section 18(1) of the RERA Act and dismissed the appeal challenging the Regulatory Authority and Appellate Tribunal orders.

civil appeal_dismissed Significant Real Estate (Regulation and Development) Act, 2016 Section 18(1) RERA interest for delay in possession termination of agreement

Globolive 3D Private Limited v. Union of India

24 Aug 2023 · G. S. Kulkarni; Jitendra Jain

The Bombay High Court held that specialized satellite-derived 3D model services qualify as export of services under the IGST Act, not as OIDAR services, entitling the petitioner to GST refund and setting aside the appellate order denying it.

tax appeal_allowed Significant export of services IGST Act 2017 OIDAR services place of supply

Trishala Vaibhav Jain v. Vaibhav Manoj Jain

24 Aug 2023 · Abhay Ahuja

The Bombay High Court allowed transfer of a divorce petition to a court more convenient for the financially dependent wife, emphasizing the wife's convenience over the husband's in matrimonial proceedings under Section 24 CPC.

family appeal_allowed Significant transfer of proceedings Section 24 CPC matrimonial dispute wife's convenience

Maharashtra State Road Transport Corporation Limited v. Shri Arjun Dattajirao Bhosale

24 Aug 2023 · Abhay Ahuja

The High Court upheld the Tribunal's finding of negligence against the MSRTC for the death of a minor boy in a bus accident, affirming compensation based on notional income and enhancing damages for loss of love and affection.

civil appeal_dismissed Significant Motor Vehicles Act, 1988 negligence fatal accident compensation

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23 Aug 2023 · N. J. Jamadar

The Bombay High Court held that ONGC, as a principal employer under Section 2(f)(i) of the Payment of Gratuity Act, is liable to pay gratuity to contract workers and that the Controlling Authority has jurisdiction to determine such liability, overruling the Appellate Authority's reliance on Cummins (I) Ltd.

labor appeal_allowed Significant Payment of Gratuity Act, 1972 Contract Labour Act, 1970 principal employer contract workers

Colossustex Private Limited & Ors. v. Union of India & Ors.

23 Aug 2023 · G.S. Kulkarni; Jitendra Jain

The Bombay High Court struck down the three-month time limit in Circular No.36/2010 for amendment of shipping bills as ultra vires Section 149 of the Customs Act, allowing petitioners' amendment requests to be considered on merits.

administrative petition_allowed Significant Customs Act, 1962 Section 149 amendment of shipping bills Circular No.36/2010

Sagar @ Nikhil Jagdish Kate v. The State of Maharashtra

23 Aug 2023 · Revati Mohite Dere; Gauri Godse

The Bombay High Court allowed bail to the appellant in a murder case under IPC and SCST Act due to contradictions in evidence and prolonged pre-trial custody, imposing strict conditions to safeguard the trial.

criminal appeal_allowed Significant bail contradiction in evidence dying declaration Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act

Anand Prakash Mittal v. State of Maharashtra

23 Aug 2023 · Bharati Dangre

The Bombay High Court held that a public servant deputed to a subsidiary company abroad retains public servant status, Indian courts have jurisdiction, and sufficient prima facie case exists to proceed to trial, dismissing the petition for discharge.

criminal petition_dismissed Significant public servant deputation subsidiary company jurisdiction

The State of Maharashtra v. Ajay Rajendra Pawar; Fulchand Kondiba Khade

23 Aug 2023 · Sunil B. Shukre; Manish Pitale

The Bombay High Court dismissed the State’s review petitions and directed implementation of a final refund order, holding that a ministerial order cannot be reviewed after High Court approval and condemning discriminatory State conduct.

administrative appeal_dismissed Significant review petition ministerial order jurisdiction discriminatory treatment

Vijayalaxmi Shrinivas Panditrao v. Deputy Conservator of Forest, Kolhapur

23 Aug 2023 · N. J. Jamadar

The Bombay High Court held that land judicially declared as agricultural and excluded from vesting as private forest cannot be designated as reserved forest without prior Central Government approval, allowing correction of mutation entries accordingly.

property petition_allowed Significant Maharashtra Private Forest (Acquisition) Act, 1975 Forest (Conservation) Act, 1980 Section 3(1) and 3(2) Section 6 determination

Sughosh Joshi v. Election Commission of India & Union of India

23 Aug 2023 · G. S. Patel; Kamal Khata

The Bombay High Court held that the Election Commission cannot refuse to hold a bye-election within six months on grounds of administrative difficulty and must ensure timely representation of a vacant parliamentary seat.

constitutional petition_allowed Significant bye-election casual vacancy Representation of People Act, 1951 Section 151A

UPL Limited v. The Union of India

22 Aug 2023 · G. S. Kulkarni; Jitendra Jain

The Bombay High Court quashed a 12-year-old show cause notice for service tax due to inordinate and unjustified delay in adjudication, emphasizing strict adherence to statutory timelines and principles of natural justice.

administrative petition_allowed Significant show cause notice delay in adjudication Section 73 Finance Act 1994 service tax

Dhyan Investments & Trading Company Ltd. v. Central Bureau of Investigation

22 Aug 2023 · Sunil B. Shukre; M.M. Sathaye

The High Court held that while the petition to quash charges framed is maintainable under Article 226 and Section 482 CrPC due to absence of alternate remedy, the settlement between other parties does not extinguish criminal liability against the petitioners, and thus the criminal proceedings cannot be quashed.

criminal appeal_allowed Significant quashing of charge-sheet Article 226 Constitution Section 482 CrPC Special Court Act

Shivaji Punjaram Gaikwad v. The State of Maharashtra

21 Aug 2023 · Revati Mohite Dere; Gauri Godse

The Bombay High Court acquitted the appellant of murder charges due to failure of the prosecution to establish a complete and reliable chain of circumstantial evidence beyond reasonable doubt.

criminal appeal_allowed Significant circumstantial evidence last seen theory murder Section 302 IPC

M/s. Nav Maharashtra Cement Industries v. The Directorate of Industries

21 Aug 2023 · G. S. Kulkarni; Jitendra Jain

The Bombay High Court held that cancellation of sales tax incentive certificates without explicit scheme conditions and without proper authority under Section 41-C is illegal and must be prospective, quashing the impugned cancellations and recovery proceedings.

tax petition_allowed Significant Package Scheme of Incentives 1988 Eligibility Certificate Certificate of Entitlement Bombay Sales Tax Act 1959

Sakharam G. Mahadik & Another v. Swagat Builders and Developers & Others

19 Aug 2023 · Sharmila U. Deshmukh

The Bombay High Court allowed the revision applications and rejected the plaint in a civil suit challenging municipal corporation resolutions and seeking compensation, holding the suit barred by statutory limitation and non-disclosure of cause of action under Order 7 Rule 11 CPC.

civil appeal_allowed Significant Order 7 Rule 11 CPC Section 487 Maharashtra Municipal Corporation Act pre-suit notice limitation period