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Survival Technologies Pvt. Ltd. v. Union of India
The Bombay High Court held that reopening of income tax assessment beyond four years is impermissible without tangible new material evidencing failure to disclose fully and truly all material facts, and set aside the reopening notice and order in absence of such material.
Tahnee Heights CHS Ltd. v. Income Tax Officer
The Bombay High Court quashed the reopening notice under Section 148 of the Income Tax Act for AY 2013-14, holding that reopening beyond four years requires specific failure to disclose material facts and cannot be based on mere change of opinion.
Konark Life Spaces v. Assistant Commissioner of Income-Tax
The Bombay High Court held that reopening an income tax assessment beyond four years without new material and based on mere change of opinion is invalid, quashing the reassessment notice issued to the petitioner.
Lehman Brothers Investments Pte. Ltd. v. Assistant Commissioner of Income Tax
The Bombay High Court held that reopening of income tax assessment under Section 148 requires new tangible material and cannot be based on mere change of opinion or retrospective amendments, and shares of private companies do not qualify as securities under Section 112(1)(c)(iii) for A.Y. 2015-16.
Jetair Pvt. Ltd. v. Deputy Commissioner of Income-tax
The Bombay High Court quashed the reassessment notice under Section 148 of the Income Tax Act for lack of new tangible material and held that mere difference in commission rates with related parties does not justify reopening of assessment.
Tata Consultancy Services Ltd. v. Deputy Commissioner of Income-tax Circle-3(4), Mumbai
The Bombay High Court held that reopening of assessment after four years was invalid as the settlement amount was not a penalty and the petitioner had disclosed all material facts, thus quashing the reopening notice and related order.
Somnath Tukaram Kuber v. Meghraj Medeppa Kadadi
The High Court dismissed the writ petition upholding eviction on grounds of rent default, unauthorized structural changes, change of user, and nuisance, affirming that a respondent can challenge adverse findings without cross-objections when the decree is in their favour.
Pankaj Kumar Pathak v. Canara Bank Erstwhile Syndicate Bank
The Delhi High Court held that deduction of one third pension on compulsory retirement without a reasoned order and consultation with the Board of Directors violates natural justice and set aside the deduction.
Sanjay Kumar Agarwal v. Union of India
The Bombay High Court held that 'Castor Oil First Special Grade' is identical to 'Castor Oil Medicinal' for Cash Compensatory Support Scheme benefits despite a change in testing method, allowing the petitioners' refund claim for the disputed period.
Bharat Nathalal Kansara v. Praful Nathalal Kansara & Anr.
The Court dismissed the Plaintiff's suit for recovery of money and possession, holding that the claim was barred by limitation and that the Plaintiff had only permissive possession surrendered validly without consideration under the 2001 MOU.
Ramchandra Sitaram Supanekar and Ors. v. Uttamrao Yashwant Khot and Ors.
The Bombay High Court set aside the MRT's order upholding tenancy rights, holding that the claimant failed to prove tenancy over disputed land due to lack of evidence of rent payment, mutation, and proper cultivation.
Birma Devi and Ors. v. UOI and Anr
The Delhi High Court held that casual labourers granted temporary status but not regularised before retirement are entitled to pensionary benefits due to the employer's failure to regularise, overruling the denial of pension on procedural grounds.
Pilaji Sursinh Jadhavrao v. Regional Passport Office Pune
The Bombay High Court held that passport reissuance cannot be granted during pending criminal proceedings without court permission, upholding statutory provisions and dismissing the writ petition.
G. Premjee Trading Private Limited v. Abdul Kader Haji Noormohammed & Ors.
The Bombay High Court held that a sale agreement executed by a mother without legal guardianship under Mohammedan law is void as to minors, denying specific performance and granting refund of earnest money.
Central Board of Trustees (EPFO) v. M/S Era Infra Engineering Ltd.
The High Court held that while the principal employer is liable for PF dues of workers employed through contractors, the Adjudicating Authority must conduct proper enquiry and identify beneficiaries before assessment, and procedural fairness must be ensured in appellate proceedings.
Jai Jalaram Co-operative Housing Society Ltd. v. M/s Nanji Khimji & Co. & Ors.
The Bombay High Court allowed the writ petition directing grant of unilateral deemed conveyance under Section 11 of the MOFA Act, holding that the objector was estopped from denying the promoter's status and that title disputes can be agitated separately in Civil Court.
Dr. Feroze Homi Duggan v. Bilkish Yunus Namakwala
The Court revoked the fraudulent Letters of Administration granted to the Respondent based on a forged Will, affirming that no second grant can be made without revoking the earlier one and ordering inquiry into the fraud.
Dr. Feroze Homi Duggan v. Bilkish Yunus Namakwala
The Bombay High Court revoked fraudulent Letters of Administration obtained by the Respondent over the estate of Lady Jena Duggan, holding the grant a nullity due to fraud and affirming the Petitioners' locus to seek revocation.
Vilas Damu Shinde v. Special Land Acquisition Officer
The Bombay High Court held that acceptance of Section 4(1) notice by one co-owner on behalf of others validates land acquisition, dismissing the petitioners' challenge but directing payment of interest on compensation.
Rohan Developers Pvt. Ltd. v. Income-tax Officer (International Taxation)-3
The Bombay High Court held that for capital gains tax on property acquired by will, indexation benefit must be computed from the year the previous owner first held the asset, entitling the petitioner to refund of excess tax deducted at source with interest.