High Court of Bombay

5,061 judgments

Year:

Maharashtra Maritime Board v. Union of India

06 Jan 2011 · Dipankar Datta, CJ; G. S. Kulkarni, J.
Cites 0 · Cited by 6

The Bombay High Court held that construction of a passenger jetty within the 50-meter mangrove buffer zone under CRZ-I is permissible as a public utility project under the CRZ Notification 2011, subject to environmental safeguards and judicial approval.

administrative appeal_allowed Significant Coastal Regulation Zone Notification 2011 CRZ-I mangrove buffer zone public utility project

Uday Bhanudas Gujar v. Madan Yeshwant Diwan & Ors.

13 Dec 2010 · Amit Borkar

The High Court held that the Divisional Commissioner lacked jurisdiction to cancel a sale permission under the Maharashtra Rehabilitation Act after execution of a registered sale deed, restoring the permission and validating the sale.

property petition_allowed Significant Maharashtra Rehabilitation Act, 1999 Section 12 permission appeal jurisdiction Maharashtra Land Revenue Code

M/s. Satra Plaza Premises Co-op. Soc. Ltd. v. Navi Mumbai Municipal Corporation

22 Nov 2010 · G. S. Kulkarni; Kamal Khata

The Bombay High Court held that revocation of an Occupancy Certificate without compliance with Section 51 of the MRTP Act and without hearing affected third parties is illegal, quashing the cancellation order and declaring the conditional NOC requirement invalid.

administrative petition_allowed Significant Occupancy Certificate Maharashtra Regional and Town Planning Act Section 51 MRTP Act No Objection Certificate

Lekha Ali Shaikh v. Chief Executive Officer, Office of the Cantonment Board

21 Nov 2010 · M.S. Sonak; Kamal Khata

The Bombay High Court dismissed the petition challenging demolition of unauthorized construction in a Red Zone, holding that illegal structures cannot be regularized by deemed sanction or subsequent applications.

administrative petition_dismissed Significant unauthorized construction Red Zone Cantonments Act 2006 deemed sanction

Sumitra Shridhar Khane v. State of Maharashtra

26 Oct 2010 · G. S. Kulkarni; Somasekhar Sundaresan
Cites 1 · Cited by 10

The Bombay High Court held that acquisition of land without compensation violates Article 300A, and delay cannot bar the right to compensation, directing the State to complete acquisition and pay compensation.

constitutional appeal_allowed Significant Article 300A Land Acquisition Act 1894 Compensation Delay and Laches

R. B. Bohora Educational & Welfare Trust v. Vijay Mundaware & Ors.

14 Oct 2010 · Amit Borkar

The High Court held that the Charity Commissioner exceeded jurisdiction under Section 41A by directing a public trust to issue a public apology unrelated to trust property or income, and quashed the impugned order.

administrative appeal_allowed Significant Maharashtra Public Trusts Act, 1950 Section 41A Charity Commissioner public trust administration

Vibrant Securities Private Limited v. Income-tax Officer & Ors.

12 Oct 2010 · Dhiraj Singh Thakur; Madhav J. Jamdar
Cites 1 · Cited by 0

The Bombay High Court set aside the reopening notice under section 148 of the Income Tax Act for AY 2014-15, holding that the Assessing Officer failed to satisfy jurisdictional conditions and the reassessment was based on impermissible change of opinion.

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

Vedanta Limited v. Union of India

12 Oct 2010 · K.R. Shriram; Firdosh

The Bombay High Court held that reopening an income tax assessment based on mere change of opinion is invalid and upheld the allowability of interest on borrowed capital used for business under Section 36(1)(iii) of the Income Tax Act.

tax petition_allowed Significant Section 148 Income Tax Act reopening of assessment change of opinion interest deduction

Knight Riders Sports Pvt. Ltd. v. Assistant Commissioner of Income Tax

12 Oct 2010 · K. R. Shriram; Kamal Khata
Cites 1 · Cited by 0

The Bombay High Court held that reassessment under Section 148 of the Income Tax Act cannot be initiated on a mere change of opinion when the issue was already considered during original assessment, quashing the impugned notices and orders.

tax petition_allowed Significant reassessment change of opinion Income Tax Act, 1961 Section 148

Geopreneur Realty Private Limited v. Union of India

12 Oct 2010 · K. R. Shriram; Dr. Neela Gokhale
Cites 0 · Cited by 29

The Bombay High Court held that reopening an income tax assessment under Section 148 based solely on a change of opinion is impermissible and quashed the reopening notice issued to the petitioner.

tax petition_allowed Significant Section 148 Income Tax Act reopening of assessment change of opinion failure to disclose material facts

Mira Bhavin Mehta v. Income Tax Officer Ward 6 (3) (1)

12 Oct 2010 · K. R. Shriram; Dr. Neela Gokhale

The Bombay High Court held that reassessment under Section 148 of the Income Tax Act cannot be initiated solely on a change of opinion where the issue was already considered during original assessment, and quashed the reopening notices issued on that basis.

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

Godrej Projects Development Pvt Ltd v. Income Tax Officer & Ors.

12 Oct 2010 · K. R. Shriram; Neela Gokhale
Cites 2 · Cited by 10

The Bombay High Court held that reopening an income tax assessment based on share premium receipt is invalid if it is a mere change of opinion without independent reason to believe and that share premium is a capital receipt not taxable for AY 2009-10.

tax petition_allowed Significant reopening of assessment Section 148 Income Tax Act share premium capital receipt

Bharat Petroleum Corporation Limited v. Paramjitsingh Ghai & Ors.

12 Oct 2010 · Sandeep V. Marne
Cites 0 · Cited by 4

The Bombay High Court upheld mesne profits payable from lease termination till delivery of possession, affirming valuation and rejecting BPCL’s challenge to quantum and payment period extension.

civil petition_dismissed Significant mesne profits Order 20 Rule 12 CPC Order XLI Rule 33 CPC lease termination

Krishna Bhagwan Kotak v. The State of Maharashtra

18 Sep 2010 · Sandeep V. Marne
Cites 0 · Cited by 1

The Bombay High Court discharged private accused in a CBI cheating case due to absence of prima facie material and confirmation by SCI that no wrongful loss was caused as disputed invoices were neither authorized nor paid.

criminal appeal_allowed Significant discharge application criminal conspiracy cheating prosecution sanction

Ashraf Chitalwala v. Deputy Commissioner of Income Tax

08 Sep 2010 · K. R. Shriram; Dr. N. K. Gokhale
Cites 2 · Cited by 38

The Bombay High Court quashed the reassessment proceedings initiated under Section 148 of the Income Tax Act for AY 2015-16 due to non-communication of reasons recorded and absence of failure to disclose material facts, holding that reopening on mere change of opinion is impermissible.

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

Sunil v. Star India Pvt. Ltd.

07 Sep 2010 · Sandeep V. Marne
Cites 0 · Cited by 8

The Bombay High Court held that no copyright subsists in a mere film title and registrations with film producers’ associations do not confer enforceable rights against non-members, dismissing the plaintiff’s injunction application against the use of the title 'LOOTERE' for a web series.

intellectual_property appeal_dismissed Significant copyright in film title temporary injunction film producers association registration copyright infringement

Rakesh @ Pintya Ramesh Rane v. The State of Maharashtra

28 Aug 2010 · Nitin Jamdar; C. V. Bhadang
Cites 1 · Cited by 14

The High Court set aside the murder convictions due to unreliable identification parade and untrustworthy dying declaration, upholding acquittals for lack of proof beyond reasonable doubt.

criminal conviction_overturned Significant identification parade dying declaration criminal conspiracy murder

Mapra Laboratories Private Limited v. The Union of India & Ors.

17 Aug 2010 · M. S. Sonak; Jitendra Jain
Cites 0 · Cited by 8

The Bombay High Court quashed the reopening notice under Section 148 of the Income Tax Act for AY 2008-2009, holding that no failure to disclose material facts occurred and the reassessment amounted to impermissible change of opinion.

tax appeal_allowed Significant Section 148 Income Tax Act reopening of assessment failure to disclose material facts change of opinion

Kiran Harsukhlal Hemani v. Union of India

03 Aug 2010 · M.S. Sonak; Jitendra Jain
Cites 0 · Cited by 5

The Bombay High Court upheld the validity of the CBDT's corrigendum notification restricting the benefit of Section 80IB(10) proviso to housing projects approved between 2004 and 2008, holding it prospective and intra vires.

tax petition_dismissed Significant Section 80IB(10) Income Tax Act, 1961 CBDT notification proviso

Kiran Harsukhlal Hemani v. Union of India

03 Aug 2010 · M.S. Sonak; Jitendra Jain

The Bombay High Court upheld the validity of a CBDT corrigendum notification restricting tax deduction benefits under Section 80IB(10) to projects approved between 2004 and 2008, holding the proviso prospective and the notification intra vires.

tax petition_dismissed Significant Section 80IB(10) Income Tax Act, 1961 CBDT notification corrigendum