High Court of Bombay

5,131 judgments

Year:

C. C. Dangi & Associates v. Assistant Commissioner of Income Tax

31 Mar 2022 · G. S. Kulkarni; Advait M. Sethna
Cites 0 · Cited by 2

The Bombay High Court quashed the reassessment notice issued under Section 148 of the Income Tax Act based on unverified CGST information, holding that mechanical reliance without proper verification amounts to non-application of mind.

tax petition_allowed Significant Income Tax Act, 1961 Section 148 Section 148A reassessment

Kesar Terminals & Infrastructure Ltd v. The Deputy Commissioner

31 Mar 2022 · M. S. Sonak; Jitendra Jain

The Bombay High Court quashed a combined order reopening assessment and disposing objections for violating mandatory procedure and natural justice, allowing the writ petition without relegating to appeal.

tax petition_allowed Significant Income Tax Act Section 148 Reopening of assessment Combined order

Madhukar Vijay Mali v. State of Maharashtra

30 Mar 2022 · S. S. Shinde; Sarang V. Kotwal

The Bombay High Court partly allowed appeals arising from a murder trial, acquitting one accused and reducing the other's conviction from murder to culpable homicide based on credible extrajudicial confession corroborated by independent evidence.

criminal appeal_allowed Significant extrajudicial confession culpable homicide not amounting to murder Section 304 Part-I IPC Section 302 IPC

Uday Mansuclal v. Union Territory of Dadra & Nagar Haveli and Daman & Diu

30 Mar 2022 · M.S. Sonak; Jitendra Jain

The Bombay High Court upheld the validity of land acquisition for constructing a government guest house, ruling that the acquisition served a public purpose and that belated objections filed after the statutory period could not be entertained.

property petition_dismissed Significant land acquisition public purpose Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 opportunity of hearing

Hotel & Restaurant Association (Western India) v. Commissioner, State Excise, Maharashtra

29 Mar 2022 · G. S. Patel; Madhav J Jamdar

The Bombay High Court dismissed petitions challenging the 2021-22 foreign liquor license fee notification, holding no entitlement to fee concessions due to COVID-19 restrictions and affirming the State's regulatory authority.

administrative petition_dismissed Significant FL-III license Maharashtra Prohibition Act license fees COVID-19 pandemic

Harish Gangji Dedhiya v. Union of India and Others

29 Mar 2022 · K. R. Shriram; N. R. Borkar

The Bombay High Court quashed the reopening notice under Section 148 of the Income Tax Act for lack of rational nexus and non-application of mind in the reasons recorded.

tax petition_allowed Significant Income Tax Act, 1961 Section 148 notice Reopening of assessment Reasons recorded

Dumubai Co-Operative Housing Society Ltd. v. Mr. Peter John D’Souza and Ors.

29 Mar 2022 · Sandeep K. Shinde

The Bombay High Court dismissed the appeal by a housing society challenging municipal approvals and interim relief refusals, holding that reliefs affecting bona fide flat purchasers cannot be granted without substantive claims.

civil appeal_dismissed declaratory decree interim injunction building permission Occupation Certificate

Vijay Vasant Kulkarni v. Assistant Commissioner of Income Tax Circle (2), Pune

29 Mar 2022 · M. S. Sonak; Jitendra Jain

The Bombay High Court dismissed the writ petition challenging reassessment proceedings under the Income Tax Act, holding that the petitioner must avail the alternate remedy of appeal and that writ jurisdiction is not to be exercised in such tax disputes.

tax petition_dismissed Significant Income Tax Act Section 147 Reassessment Article 226

Maharashtra State Contractor’s Association v. The State of Maharashtra

29 Mar 2022 · Alok Aradhe, CJ; Sandeep V. Marne, J
Cites 0 · Cited by 1

The Bombay High Court upheld the administrative discretion to club multiple works into single tenders and dismissed the petitioner’s challenge for suppression of prior litigation, imposing costs for abuse of process.

administrative petition_dismissed Significant tender clubbing administrative sanction government resolution reservation for unemployed engineers

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25 Mar 2022 · A.A. Sayed; Abhay Ahuja

The Bombay High Court adjourned multiple matters and ordered that any operative ad-interim relief shall continue until the next hearing date.

other other Procedural ad-interim relief interim orders adjournment operative relief

Bajaj Auto Limited v. Deputy Commissioner of Income Tax, Circle

25 Mar 2022 · K. R. Shriram; Dr. Neela Gokhale
Cites 1 · Cited by 2

The Bombay High Court held that reopening an income tax assessment on issues already considered during original proceedings amounts to impermissible change of opinion and quashed the reassessment notice.

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

CNH Industrial (India) Private Limited v. The Union of India

24 Mar 2022 · R. D. Dhanuka; S. M. Modak

The Bombay High Court quashed multiple delayed show cause notices against CNH Industrial due to inordinate delay and violation of natural justice principles, prohibiting further adjudication.

administrative appeal_allowed Significant show cause notice delay in adjudication natural justice call book

ATA Freight Line (I) Pvt. Ltd. v. Union of India

24 Mar 2022 · R.D. Dhanuka; S.M. Modak

The Bombay High Court quashed show cause notices pending for nearly a decade due to inordinate delay and non-adjudication, holding that revenue authorities must adjudicate within a reasonable time and cannot indefinitely keep cases in call book without informing the party.

administrative petition_allowed Significant show cause notice call book inordinate delay adjudication

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24 Mar 2022 · A. A. Sayed; Abhay Ahuja

The Bombay High Court adjourned multiple civil matters due to paucity of time while directing continuation of operative ad-interim reliefs until the next hearing.

civil other Procedural adjournment ad-interim relief operative orders civil jurisdiction

Balaji Tower Coop. Housing Soc. Ltd. v. The State of Maharashtra

24 Mar 2022 · Amit Borkar

The Bombay High Court upheld the validity of bifurcation of a cooperative housing society under the Maharashtra Cooperative Societies Act without requiring prior permission from the lessor, emphasizing statutory override over other property laws.

administrative appeal_allowed Significant bifurcation cooperative housing society Maharashtra Cooperative Societies Act Section 17

Sanjay Mishrimal Punamiya v. Sheikhah Fadiah Saad Al Abdulla

23 Mar 2022 · S. J. Kathawalla; Milind N. Jadhav

The Bombay High Court held that verification of a plaint by a Power of Attorney holder acquainted with the facts, including on information believed true, satisfies Order VI Rule 15 CPC, dismissing challenges to the plaint's verification.

civil appeal_dismissed Significant verification of plaint Order VI Rule 15 CPC acquainted with facts Power of Attorney

Sodexo India Services Pvt. Ltd. v. Asst. Commissioner of Income Tax

23 Mar 2022 · K. R. Shriram; N. R. Borkar

The Bombay High Court held that a reassessment notice under Section 148 of the Income Tax Act cannot be sustained if issued solely on the basis of internal audit opinion without independent evaluation by the Assessing Officer.

tax petition_allowed Significant Section 148 Income Tax Act Reopening of assessment Reason to believe Internal audit opinion

Jeevan Mallapa Tonemare & Ors. v. The Chief Officer & Ors.

23 Mar 2022 · S. J. Kathawalla; Milind N. Jadhav

The Bombay High Court held that a defective purchase notice under Section 127 MRTP Act does not trigger lapsing of reservation, and acquisition completed under the Act of 2013 following due process is valid and binding.

property petition_dismissed Significant Maharashtra Regional and Town Planning Act, 1966 Section 127 purchase notice land acquisition Right to Fair Compensation and Transparency in Land Acquisition Act, 2013

Suhas Shridhar Shahane; Subhash Kondiram Sawant v. The State of Maharashtra

23 Mar 2022 · S. J. Kathawalla; Milind N. Jadhav

The Bombay High Court held that the cut-off date for committed development under the Satara Regional Plan must be the date of publication of the draft plan (30.03.2017), not the earlier Board resolution date, and quashed the rejection of the petitioners' land conversion application based on the arbitrary earlier date.

administrative appeal_allowed Significant Maharashtra Regional and Town Planning Act, 1966 Regional Plan cut-off date committed development

Shri Tanaji Jagannath Palave v. The State of Maharashtra

23 Mar 2022 · S. J. Kathawalla; Milind N. Jadhav

The Bombay High Court set aside the election of a Panchayat member who committed fraud by contesting despite a valid disqualification order, emphasizing that fraud vitiates judicial acts and must be remedied notwithstanding clerical errors.

administrative appeal_allowed Significant disqualification Maharashtra Village Panchayats Act Section 14B election fraud