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Shri Ramsujan Patel & Ors. v. Shri Dayanand Singh & Ors.

Delhi High Court · 09 Jan 2023 · 2023:DHC:173

The Delhi High Court set aside the MACT's order on territorial jurisdiction and condoned delay to allow the petitioners' motor accident claim to be adjudicated on merits.

civil appeal_allowed

Dabur India Limited v. The Advertising Standards Council of India

Delhi High Court · 09 Jan 2023 · 2023:DHC:128

The Delhi High Court upheld the dismissal of interim injunction against ASCI's communication, holding that health-related advertisement claims must be scientifically substantiated and self-regulatory bodies have recognized authority to enforce advertising codes.

civil appeal_dismissed

Sukruti Dugal v. Jahnavi Dugal & Ors.

Delhi High Court · 09 Jan 2023 · 2023:DHC:112

The Delhi High Court dismissed the application to vacate the interim status quo order in a partition suit involving alleged HUF properties, holding that factual disputes including the validity of a prior settlement decree require trial and cannot be decided at the interim stage.

civil appeal_dismissed

Sh. Subhash Arora v. M/S Dimension Architecture (P) Limited

Delhi High Court · 09 Jan 2023 · 2023:DHC:114

The Delhi High Court held that an auction purchaser under the SARFAESI Act is neither a necessary nor proper party to a suit for specific performance and dismissed the application for impleadment.

civil petition_dismissed

M/S SHIVSHAKTI ENTERPRISES Engineer & Contractor v. M/S TELECOMMUNICATIONS CONSULTANTS INDIA LTD.

Delhi High Court · 09 Jan 2023 · 2023:DHC:129

The Delhi High Court allowed condonation of an 85-day delay in refiling a Section 34 petition challenging an arbitral award, emphasizing the Court's discretion to condone delay in refiling when the initial filing was within limitation and the delay was reasonably explained.

civil petition_allowed

V-Guard Industries Ltd v. Rakesh Malhotra & Ors.

Delhi High Court · 09 Jan 2023 · 2023:DHC:133

The Delhi High Court held that suits involving the same parties and substantially the same subject matter pending in another court must be stayed under Section 10 CPC to avoid conflicting judgments and multiplicity of proceedings.

civil appeal_allowed

Anuja Arun Redij v. The State of Maharashtra

High Court of Bombay · 09 Jan 2023

The Bombay High Court held that the State must pay compensation for death caused by a wild animal attack, rejecting procedural grounds for denial and affirming the constitutional right to life under Article 21.

constitutional petition_allowed

Asian Paints Ltd. v. Assistant Commissioner of Income-tax

High Court of Bombay · 09 Jan 2023

The Bombay High Court quashed the reopening of income tax assessment for AY 2013-14, holding that the Assessing Officer failed to satisfy jurisdictional requirements under section 147 as the petitioner had disclosed all material facts during the original assessment.

tax petition_allowed

Asian Paints Ltd. v. Assistant Commissioner of Income-tax

High Court of Bombay · 09 Jan 2023

The Bombay High Court quashed the reopening notice under section 148 of the Income Tax Act for AY 2014-15, holding that full and true disclosure of material facts by the assessee precludes reassessment.

tax petition_allowed

Saurashtra Infra & Power Pvt. Ltd. v. Deputy Commissioner of Income-tax

High Court of Bombay · 09 Jan 2023

The Bombay High Court held that reopening of assessment under section 147 after four years requires clear proof of failure to disclose material facts, and that a Container Freight Station qualifies for deduction under section 80IA(4), quashing the reassessment notice and order.

tax petition_allowed

Principal Commissioner of Income Tax-6 v. Maharashtra State Warehousing Corporation

High Court of Bombay · 09 Jan 2023

The Bombay High Court dismissed the revenue's appeal, upholding the ITAT's decision allowing deduction under section 80IA(4) to a State Government undertaking operating an Inland Container Depot near JNPT despite absence of a Port Authority certificate.

tax appeal_dismissed

MA Multi-Infra Development Pvt. Ltd. v. Assistant Commissioner of Income-tax

High Court of Bombay · 09 Jan 2023

The Bombay High Court quashed a notice issued under section 148 of the Income Tax Act for lack of proper sanction under section 151(1), holding that the Relaxation Act does not alter the sanctioning authority or limitation period for the assessment year 2015-16.

tax petition_allowed

Kalpesh Shantikumar Mehta & Ors. v. NKGSB Co-op. Bank Ltd and Anr.

High Court of Bombay · 09 Jan 2023

The Bombay High Court held that an arbitrator appointed by the statutory Central Registrar under the MSCS Act is not disqualified by multiple appointments under clause 22 of the Arbitration Act's Fifth Schedule, dismissing the petitioners' challenge to terminate the arbitrator's mandate.

civil appeal_dismissed

Prakash Krishnavtar Bhardwaj v. Income Tax Officer, Ward 2(1)

High Court of Bombay · 09 Jan 2023

The Bombay High Court held that an unsigned notice under section 148 of the Income Tax Act is invalid, vitiating reassessment proceedings initiated thereon and quashed the impugned notices and orders.

tax petition_allowed

Freedom City Ventures v. State of Maharashtra

High Court of Bombay · 09 Jan 2023

The Bombay High Court held that a bona fide correction to the applicant's name in a timely refund application for stamp duty relates back to the original filing date, entitling the petitioner to a refund for an unexecuted development agreement.

administrative appeal_allowed

Hanif Musa Kazi v. State of Maharashtra & Ors.

High Court of Bombay · 09 Jan 2023

The Bombay High Court upheld the Collector's order disqualifying a municipal councillor for six years following invalidation of his caste certificate, affirming the statutory authority and procedural validity of such disqualification under the Maharashtra Municipal Councils Act, 1965.

administrative petition_dismissed

Priti Subhashrao Sawake v. State of Maharashtra

High Court of Bombay · 09 Jan 2023

The Bombay High Court held that wait list candidates have no right to appointment beyond advertised vacancies and upheld cancellation of the wait list, dismissing the petition challenging Rule 53(c) of its service rules.

administrative petition_dismissed

VERSUS

High Court of Bombay · 09 Jan 2023

The Bombay High Court held that once advertised vacancies are filled, the wait list expires and candidates on it have no right to appointment against subsequent vacancies.

administrative petition_dismissed

AMD Industries Limited v. Commissioner of Trade Tax, Lucknow & Ors.

High Court of Allahabad · 09 Jan 2023

The Supreme Court held that mere technological upgradation does not amount to diversification under Rule 4-C(5) of Uttar Pradesh Trade Tax Rules, and dismissed the appellant's claim for trade tax exemption.

tax appeal_dismissed

AMD Industries Limited v. Commissioner of Trade Tax

Supreme Court of India · 09 Jan 2023

The Supreme Court held that manufacturing improved goods using modern technology does not constitute 'diversification' under Section 4-A(5) of the U.P. Trade Tax Act, denying the appellant's claim for trade tax exemption.

tax appeal_dismissed