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SZF EXPORTS PVT LTD AND ANR v. PUNJAB NATIONAL BANK
The High Court dismissed the writ petition challenging the DRT order, directing the petitioners to pursue their appeal before the functional DRAT.
Trinity Alternative Investment Managers Ltd. v. Directorate of Enforcement
The Delhi High Court dismissed PMLA appeals for lack of territorial jurisdiction, holding that appeals must be filed before the High Court within whose jurisdiction the appellant resides or carries on business as per Section 42 of the PMLA.
North Delhi Metro Mall Pvt. Ltd. v. Delhi Metro Rail Corporation Ltd. and Ors.
The Delhi High Court upheld the petitioner’s contractual right to service access from Timarpur Road to its commercial plot, directing DMRC to ensure such access and rejecting respondent’s claim to exclusive rights.
Gaurav Singal v. Central Bureau of Investigation
Delhi High Court granted regular bail to the petitioner accused of abetting disproportionate assets under the Prevention of Corruption Act, emphasizing bail as the rule and requiring exceptional circumstances for denial.
Sashi Kumar Nagaraji & Ors. v. M/S Magnifico Minerals Pvt Ltd & Ors.
The Delhi High Court quashed summoning orders against company directors in cheque dishonour cases for lack of specific allegations and failure to apply mind, affirming that mere directorship does not attract liability under Section 141 of the Negotiable Instruments Act.
Mohammad Noor Hasan Abdul Gafar Shaikh v. The State of Maharashtra
The Bombay High Court quashed the externment order against the petitioner for lack of adequate objective material supporting the requisite subjective satisfaction under Section 57(1)(a) of the Maharashtra Police Act, 1951.
Security Printing and Minting Corporation of India Limited v. Vijay D. Kasbe & Ors.
The court held that supervisors not performing manual labor are exempt from double overtime wages under the Factories Act, 1948 as per Maharashtra Factories Rules, 1963 Rule 100, allowing the appeal and setting aside conflicting High Court orders.
Ashwin Maganlal Savani v. Himadri Davda
The Bombay High Court held that a clause in a Will nominating a third party to resolve heirs' grievances does not constitute a valid arbitration agreement, and dismissed the application for appointment of an arbitrator.
Kapstone Constructions Private Limited v. Assistant Commissioner of Income Tax – Central Circle 2(4)
The Bombay High Court held that reopening of income tax assessment beyond four years requires proof of failure to disclose material facts and quashed the notice issued under section 148 for AY 2012-13 in absence of such failure.
Maharashtra State Power Generation Company Limited v. Assistant Commissioner of Income Tax
The Bombay High Court held that reopening of income tax assessment beyond four years based on a mere change of opinion and retrospective disallowance of CSR expenditure is impermissible, quashing the reopening notice and related orders for AY 2013-14.
Prabhat Properties Private Limited v. Asst. Commissioner of Income Tax – Central Circle 8(4), Mumbai & Ors.
The Bombay High Court held that reopening of income tax assessment after four years is unjustified without tangible new material proving failure to disclose material facts, and quashed the reassessment notices issued against Prabhat Properties Private Limited.
Hindoostan Mills Limited v. Deputy Commissioner of Income-tax
The Bombay High Court quashed the reassessment notice issued under section 148 of the Income Tax Act for AY 2014-15, holding that reopening based on a mere change of opinion without failure to disclose material facts is impermissible.
Sunlight Cable Industries v. The Commissioner of Customs NS II and 2 Ors.
The Bombay High Court held that exporters are entitled to IGST refund on zero rated supplies where no higher duty drawback is claimed, directing refund with interest after quashing the denial by customs authorities.
Welcome Plywood Pvt. Ltd. v. Income-tax Officer
The Bombay High Court held that reopening an income tax assessment after four years based on a mere change of opinion without new tangible material is invalid and quashed the reopening notice issued to the petitioner.
Oerlikon Balzers Coating India Private Limited v. Union of India
The Bombay High Court struck down the restriction limiting DTVSV-A benefits to appeals dismissed in limine, holding that pending Miscellaneous Applications constitute pending appeals eligible under the scheme and quashed the rejection of the petitioner's application.
Nagesh Krishnaji Koyalkar v. Balaram Ashok Manjarekar & Ors.
The Bombay High Court dismissed the writ petition challenging the rejection of a decree on admission under Order XII Rule 6 CPC, holding that joint tenancy admissions do not entitle one heir alone to a decree without full trial.
Dhirendra Bhupendra Sanghvi v. Assistant Commissioner of Income Tax Circle – 27(3), Mumbai
The Bombay High Court held that notices and reopening of income tax assessment issued in the name of a deceased assessee without notice to the legal heir are null and void, quashing such proceedings.
Shrenik Kumar N. Baldota v. Deputy Commissioner of Income Tax Circle – 1(2)(1), Mumbai & Ors.
The Bombay High Court held that reassessment under Section 148 read with the first proviso to Section 147 cannot be initiated without a failure to disclose fully and truly all material facts, and quashed the reassessment notice issued on mere difference of opinion regarding the original assessment.
Commissioner of Customs (Imports), Mumbai v. M/s Ganpati Overseas
The Supreme Court upheld CESTAT's order rejecting enhancement of customs duty based on unreliable export declarations and retracted statements, emphasizing evidentiary standards and procedural safeguards under the Customs Act.
Smt. Rajesh & Anr. v. State
The Delhi High Court allowed the appeal of Smt. Rajesh, setting aside her murder conviction due to inconsistencies in prosecution evidence and granting her benefit of doubt.