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Reopening of Assessment Beyond Four Years Held Illegal Without Fresh Tangible Material. Reassessment Under Section 147 of Income Tax Act, 1961 Quashed Due to Lack of Jurisdiction and Change of Opinion

The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...

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High Court of Judicature at Bombay Quashes Criminal Proceedings Against BPCL Officials—Lack of Offence Under Essential Commodities Act, 1955 and LPG Distribution Order, 2000

Absence of Statutory Violation—No Offence Attracted Under Section 7 of the Essential Commodities Act, 1955—Unauthorized Raid by Vigilance Squad Re...

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Property of Partnership Firm Determined as Exclusive Ownership of the Firm under Section 14 of the Indian Partnership Act, 1932

The Supreme Court dismissed the appeal, upholding the High Court’s decision that the property was rightly determined to be the exclusive asset of th...

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Bombay High Court – Principles of Natural Justice Violated – Final Assessment Order Rendered Null and Void

Bombay High Court set aside assessment order for non-compliance with statutory provisions under the Income Tax Act, 1961 and violation of principles o...

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The Court Held That the Plaintiff Deserved an Opportunity to Adduce Evidence, and the Rejection of the Plaint Could Not Be Sustained Solely on the Ground of Absence of a Clear Right to Sue.

Bombay High Court Dismissed Civil Revision Application of Applicant Challenging Rejection of Application for Plaint Rejection. The Court held that a ...

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Bombay High Court Dismissed Writ Petition Challenging Reopening of Assessment Based on Audit Objection Under Income Tax Act, 1961

Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...

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Supreme Court Modifies Expulsion of Bihar MLC to Suspension, Reinstates Dr. Sunil Kumar Singh – Proportionality in Legislative Punishment Under Scrutiny. Court Invokes Article 142 to Ensure Proportionality in Legislative Discipline, Reinstates Petitioner After 7 Months of Expulsion

Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...

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Reservation Lapse Under MRTP Act: Supreme Court Declares Land Free After 33 Years of Inaction. Supreme Court Invokes Article 142 to Do Complete Justice in Land Reservation Case

The Supreme Court held that the reservation of the land had lapsed under both Section 49(7) and Section 127 of the MRTP Act due to the failure of the ...

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Bombay High Court Quashed Termination Notice Due to Unfair and Arbitrary Action

Contract Law – Judicial Review – Public Law Element – Principles of Fairness and Reasonableness – Article 14 of the Constitution of India The...