Citations: 2024 LiveLaw (Bom) 432 To 2024 LiveLaw (Bom) 442

Nominal Index

Arihant Developers Versus Principal Commissioner of Income Tax, 2024 LiveLaw (Bom) 432

Akhil Bharatiya Grahak Panchayat Thou Their Sanghatak vs. State Of Maharashtra Through Their Chief Secretary, And Ors, 2024 LiveLaw (Bom) 433

Samp Furniture Pvt. Ltd. Versus Income Tax Officer, 2024 LiveLaw (Bom) 434

Crimeophobia – A Criminology Firm Through its founder – Criminologist Snehil Dhall vs. Ministry of Animal Husbandry and Dairy Development and Ors., 2024 LiveLaw (Bom) 435

Mituram Udayram Dhurve vs State of Maharashtra (Criminal Appeal 201 of 2021), 2024 LiveLaw (Bom) 436 

Phoenix Industries Limited Versus UOI, 2024 LiveLaw (Bom) 437

Mrs vs State of Goa, 2024 LiveLaw (Bom) 438

Joseph Paul De Souza vs State of Maharashtra, 2024 LiveLaw (Bom) 439

Vaishali Gawande vs State of Maharashtra, 2024 LiveLaw (Bom) 440

Nanda Bai Sarjerav Misal versus State of Maharashtra, 2024 LiveLaw (Bom) 441

Shital Dinkar Bhagat vs State of Maharashtra, 2024 LiveLaw (Bom) 442

Judgments/Final Orders:

Income Declaration Scheme 2016, Assessee Deposited Amount, Dept. Claim Erroneous; Bombay High Court

Case Title: Arihant Developers Versus Principal Commissioner of Income Tax

Citation: 2024 LiveLaw (Bom) 432

The Bombay High Court has directed the department to issue certificates as the assessee deposited all amounts under the Income Declaration Scheme, 2016 (IDS). The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the petitioner or assessee in fact complied with all the requirements under the IDS, and the appropriate amount of tax deposited is sufficient to accept the case of the petitioner.

Thus, the assessment order cannot be held to be legal. It would be required to be quashed and set aside on the department's own, showing that the petitioner had deposited all the amounts under the IDS. The petitioner, accordingly, had become entitled to the benefit under a scheme.

Bombay High Court Disposes PIL Against Use Of Laser Beams And Loud Sound Systems During Festivals

Case title: Akhil Bharatiya Grahak Panchayat Thou Their Sanghatak vs. State Of Maharashtra Through Their Chief Secretary, And Ors 

The Bombay High Court has disposed a PIL against the usage of laser beams and loud sound systems during religious processions and other ceremonies. In its order, the Court noted that the petitioner can submit a representation to the appropriate authority/State government to take measures for regulating the use of light laser beams. . It also noted that the petitioner can inform the police about any relevant provisions in the Bhartiya Nyaya Sanhita, 2023, and file a complaint.

Bombay High Court Imposes Fine On JAO & Chief Commissioner For Disregarding Binding Judgement

Case Title: Samp Furniture Pvt. Ltd. Versus Income Tax Officer

Citation: 2024 LiveLaw (Bom) 434

The Bombay High Court has imposed a fine of Rs. 25000/- on the Jurisdictional Assessing Officer (JAO) for disregarding the binding judgment passed in the case of Hexaware Technologies Limited vs. Assistant Commissioner of Income Tax & 4 Ors., in which it was held that under the faceless assessment scheme introduced by Section 151A of the Income Tax Act, 1961, the National Faceless Assessment Centre (NFAC) has exclusive jurisdiction to issue reassessment notices.

The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the case reflects a very poor state of affairs on the part of the JAOs, which is also not being corrected by the higher officials, namely, the Commissioner and Chief Commissioner of Income-tax. Even the Chief Commissioner of Income Tax has acted with total non-application of mind.

Bombay HC Imposes 10K Cost On PIL For Setting-Up 'Anti-Organized Crime Unit' At Aarey Milk Colony, Constituting 'Cave Temple Commission'

Case title: Crimeophobia – A Criminology Firm Through its founder – Criminologist Snehil Dhall vs. Ministry of Animal Husbandry and Dairy Development and Ors.

Citation: 2024 LiveLaw (Bom) 435

The Bombay High has dismissed with costs a 'frivolous' PIL which sought constitution of an 'Anti-Organized Crime Unit' at the Aarey Milk Colony, constitution of a 'Bombay Cave Temple Commission' and a 'Transnational Sanatan Commission' along with other diverse prayers.

“Having devoted considerable time in hearing such pleas, we find it extremely difficult to comprehend and understand the very purpose of instituting these proceedings as a PIL petition” the Division Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Amit Borkar remarked.

Repeatedly Following A Minor Girl, Trying To Express Love Despite Her Disinclination Is Sexual Harassment Under POCSO Act: Bombay High Court

Case Title: Mituram Udayram Dhurve vs State of Maharashtra (Criminal Appeal 201 of 2021)

Citation: 2024 LiveLaw (Bom) 436

In a significant ruling, the Nagpur bench of the Bombay High Court held that if a boy repeatedly follows a minor girl to talk to her, to express his love for her and then boast that one day she will accept his love, shows that his intention was not good and the same would amount to sexual harassment under the Protection Of Children from Sexual Offences (POCSO) Act.

Non-Submission Of “Bill Of Export” Can't Be Treated As Non-Discharge Of Export Obligation, If Supply To SEZ Unit Is Proved: Bombay High Court

Case Title: Phoenix Industries Limited Versus UOI

Citation: 2024 LiveLaw (Bom) 437

The Bombay High Court has held that if the party is able to show proof of supply to the Special Economic Zone (SEZ) Unit, then non-submission of the “Bill of Export” cannot be treated as non-discharge of proof of export obligation (EO).

The bench of Justice K. R. Shriram and Justice Jitendra Jain has observed that failure to produce a copy of the assessed bill of export in respect of the supplies made to SEZ would not necessarily result in holding that there was a failure to discharge the export obligation where one is able to establish supplies made to SEZ by the production of copies of ARE-1.

"Can't Deprive Women From Participating In Workforce": Bombay HC Quashes Lady Officer's Transfer To Allow Her To Care For Son With Special Needs

Case Title: Mrs vs State of Goa

Citation: 2024 LiveLaw (Bom) 438

The Bombay High Court at Goa recently said it cannot deprive women of their 'due participation' as members of the workforce and therefore, ordered the State administration not to transfer a woman police officer from Ponda city to any other place as her minor son, an autistic child, needed her 'special care and assistance.'

[S.509 IPC] Objectionable Words Written In E-Mail Or On Social Media Can Be Penalised For Insulting Woman's Modesty: Bombay High Court

Case Title: Joseph Paul De Souza vs State of Maharashtra

Citation: 2024 LiveLaw (Bom) 439

In a significant ruling, the Bombay High Court on Wednesday (August 21), held that even a 'written' insulting word, either on email or social media, that could lower the dignity of a woman, is sufficient to book someone under section 509 (insulting the modesty of woman) of the Indian Penal Code (IPC).

A division bench of Justices Ajay Gadkari and Dr Neela Gokhale refused to accept the contention that as per section 509 (which penalises any words uttered to insult a woman), the word 'uttered' would only mean 'spoken words' and not words 'written' on an email or social media posts etc.

Husband's Girlfriend Is Not His Relative, Cannot Be Booked For Cruelty Under Section 498A IPC: Bombay High Court

Case Title: Vaishali Gawande vs State of Maharashtra

Citation: 2024 LiveLaw (Bom) 440

In a significant order, the Nagpur bench of the Bombay High Court held that the girlfriend of a husband cannot be booked under charges of domestic violence or cruelty punishable under section 498A of the Indian Penal Code (IPC).

Emergency Services Will Be Impacted, Life Of Entire Maharashtra May Come To A Halt: Bombay High Court on MVA's Maharashtra Bandh

Case Title: Nanda Bai Sarjerav Misal versus State of Maharashtra

Citation: 2024 LiveLaw (Bom) 441

The Bombay High Court on Friday (August 23) while restraining the Maha Vikas Aghadi (MVA) coalition from proceeding with its call for a 'Maharashtra Bandh' to protest the sexual assault of two kindergarten girls in Badlapur, said that such a 'Bandh' will halt the 'entire life of Mumbai.'

Person Attempting To Commit Suicide Cannot Be Penalised In View Of Provisions Of Mental Healthcare Act: Bombay High Court

Case Title: Shital Dinkar Bhagat vs State of Maharashtra 

Citation: 2024 LiveLaw (Bom) 442

The Nagpur bench of the Bombay High Court recently granted relief to a woman constable, who was booked for committing suicide after noting that she took the extreme step under stress and thus her act is exempted from action owing to provisions of the Mental Healthcare Act, 2017.

Other Orders/Observations:

Bombay HC Raps IO For 'False Replies' Over Sexual Assault Investigation, Orders State To Explain 'Lacunae' In Probing Crimes Against Women

The Bombay High Court recently took note of the 'deficiencies' in the investigations pertaining to offences against women and directed the Additional Chief Secretary to file an affidavit explaining why the police investigation in such serious offences lacks the 'basic tenets of investigation.'

Unless People Protest, You Won't Take Offences Against Women Seriously? Bombay High Court Raps Maharashtra Police

The Bombay High Court on Wednesday came down heavily on the Maharashtra Government over the shoddy probe in a rape case.

A division bench of Justices Ajay Gadkari and Dr Neela Gokhale expressed their anguish, while noting 'deficiencies' in the investigation of a case related to the rape of a minor girl, whose four and half months foetus was aborted and all the evidence regarding the same was discarded by a private hospital in Mumbai.

Dr Narendra Dabholkar's Family Moves Bombay HC Challenging Special Court Order Acquitting Three Out Of Five Accused Persons In His Murder

The family members of slain rationalist Dr Narendra Dabholkar moved the Bombay High Court challenging the judgment of a special court convicting only two out of the five accused persons for his murder on August 20, 2013, in Pune.

A division bench of Justices Revati Mohite-Dere and Prithviraj Chavan admitted the appeal and also issued notices to the accused - Virendrasinh Tawade, Sachin Andure, Sharad Kalaskar, Advocate Sanjiv Punalekar and Vikram Bhave, the prime accused in the case, who are allegedly the members of the right-wing groups - Sanatan Sanstha and Hindu Janjagriti Samiti.

Plea On Missing Girls, Women In Maharashtra: High Court Directs State To File Affidavit On Measures Taken To Curb Such Instances

A Public Interest Litigation (PIL) has been filed in the Bombay High Court concerning the issue of missing girls and women in the State of Maharashtra. The PIL raised concerns over the alarming number of missing girls and women in Maharashtra and alleged inaction on part of the State authorities to trace the missing people.

The Division Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Amit Borkar directed the respondent-authorities to file an affidavit-in-reply about the mechanism available with the State government and authorities to trace missing women and children. It said that the affidavit should also disclose the measures in place which have/are being applied by the State to curb human trafficking, especially of children and women.

Badlapur School Sexual Assault: Bombay High Court "Appalled" At 'Lapses' In Probe, Says Police 'Did Not Play Its Role'

While hearing a suo motu PIL regarding the alleged sexual assault of two minor kindergarten girls in a school at Badlapur in Thane, the Bombay High Court on Thursday expressed its concern at the delay in lodging of FIR and pointed out several lapses in the preliminary investigations carried out by the Badlapur Police saying it "did not play its role the way it ought to have".

Taking note of the victims' ages (4 years and 3 years old respectively) a division bench of Justices Revati Mohite Dere and Prithviraj Chavan expressed anguish over the fact that the incident of sexual assault took place within the school premises.

Bombay High Court Orders State To Create Social Media Handle For Citizens To Report Manual Scavenging

The Bombay High Court on earlier this week, ordered the Maharashtra government to create a social media handle, which could be used by citizens and also non-governmental organisations (NGOs) to report instances of 'manual scavenging' across the State.

A division bench of Justices Nitin Jamdar and Milind Sathaye opined that such creation of the social media handle will help the District Level Committees and also the Vigilance Committees under the Prohibition of Employment as Manual Scavengers and Their Rehabilitation Act, 2013, to ensure no manual scavenging takes place.

Bombay High Court Grants One Week To Patanjali For Depositing ₹4 Crore Cost, Suggests It To Sort Out Dispute With Mangalam Organics

The Bombay High Court on Friday extended by a week, the deadline for Patanjali Group to deposit the Rs 4 crore fine imposed on it by a single-judge for disobeying the court's orders.

A division bench of Justices Atul Chandurkar and Rajesh Patil advised the parties - Patanjali Ayurveda and Mangalam Organics, to sit together and try to resolve their dispute in the Trademark Infringement case.

Bombay High Court Restrains Political Parties From Conducting 'Bandh' To Protest Against Badlapur Sexual Assault Case

The Bombay High Court has restrained the Maha Vikas Aghadi (MVA) from carrying out a state-wide 'bandh' in Maharashtra tomorrow (24 August). The bandh was called by the MVA, a political coalition of Congress, NCP (Sharad Pawar Faction) and the Shiv Sena (Uddhav Thackeray Faction) to protest the sexual assault of two minor kindergarten girls in a school at Badlapur in Thane.