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Assessment proceedings cannot be reopened based on change of opinion within 4 years – Notice under Section 148 declared without jurisdiction....

Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Writ jurisdiction – High Court’s power to quash ...

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Bombay High Court Set Aside the Debt Recovery Appellate Tribunal’s (DRAT) Order — Directs DRAT to Decide Appeals on Merits. Revisiting the Scope of Appellate Authority and Jurisdiction — Emphasis on Avoiding Routine Remands — Upholding Judicial Efficiency and Finality of Decisions...

The DRAT, as an appellate authority, has the duty to decide all issues based on the material available on record. Routine and unjustified remands delay litigation and deprive parties of timely justic...

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Bombay High Court Quashed Notice Issued Under Section 148 of the Income Tax Act, 1961. Reassessment Proceedings Deemed Invalid Due to Lack of New Material and Reopening on Same Grounds as Section 263 Proceedings...

Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh material exists. Reassessment based on a change of op...

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Acquittal in Stalking Case Under Section 354-D of the Indian Penal Code. Acquittal of the appellant due to insufficient evidence and failure to establish the offence of stalking....

The term ‘repeatedly’ in Section 354-D of the IPC requires recurring acts over a continuous period, which the prosecution failed to establish. Delay in lodging the FIR without justification casts...

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Writ Petition Against Show Cause Notice Issued by Waqf Board Dismissed – Bombay High Court....

Writ Petition Filed Under Article 226 of the Constitution of India – No Violation of Fundamental Rights – Availability of Alternative Remedy – Dismissal of Petition – Two Weeks’ Protection A...

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Reinstatement of Terminated Teacher — Vitiated Inquiry Proceedings — Real Likelihood of Bias — Full Back Wages Awarded — Application of Principles of Natural Justice...

High Court upheld the Tribunal’s decision — Confirmed reinstatement of Respondent No.1 — Directed payment of full back wages — Found the inquiry committee’s composition vitiated by bias and ...

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Municipal Council’s Discretion – Rights of Property Owners – Principles of Natural Justice – Court’s Power of Judicial Review...

Constitution of India, 1950 – Article 226 – Power of High Courts to issue writs – Judicial review of administrative actions – Discretionary powers of municipal authorities – Violation of pri...

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Constitution Of India – Income Tax Act, 1961 – Section 12A – Advisory Communication – Maintainability Of Appeal – Jurisdiction Of Income Tax Appellate Tribunal...

Bombay High Court held – Advisory communication from Director of Income Tax (Exemptions) regarding modification of objects did not amount to cancellation of registration under Section 12A of the Inc...

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Tenant’s Right to Purchase Tenanted Land Under Maharashtra Tenancy and Agricultural Lands Act, 1948 – Whether Barred by Res Judicata and Failure to Issue Intimation Within Statutory Period?...

Landlord’s Obligation to Intimate Tenant of Attaining Majority – Retrospective Application of 1969 Amendment – Tenant’s Right to Purchase Land Extinguished After Statutory Period. The High Co...