Bombay High Court
Firm Liable To Pay Tax On Distribution Of Capital Assets On Dissolution And Not Partner: Bombay High Court
The Bombay High Court has held that, as per Section 45(4) of the Income Tax Act, assuming that there was a distribution of capital assets upon dissolution of the firm, it is the firm and not the partner who has to pay the tax.The bench of Justice K. R. Shriram and Justice Dr. Neela Gokhale has observed that the amount of Rs. 28 crores can be considered the amount received by a partner...
Tunisha Sharma Death: Bombay HC Refuses To Quash Abetment FIR Against Actor Sheezan Khan, Says Altercation Before Suicide Prima Facie Incitement
Bombay High Court on Friday refused to quash an FIR against actor Sheezan Khan for allegedly abetting suicide of co-star Tunisha Sharma in December last year.A division bench of Justice AS Gadkari and Justice Sharmila U Deshmukh observed that an altercation between the Khan and Sharma in his make-up room just before her suicide is prima facie a direct act of incitement to commit suicide as...
Bombay High Court Reduces Time For Bursting Firecrackers To Two Hours, Seeks Statutory Mechanism To Combat Pollution
The Bombay High Court today reduced the window during which bursting of firecrackers is permitted in the Mumbai Metropolitan Region to 8 PM – 10 PM in view of previous order of the Supreme Court in Arjun Gopal v. Union of India passed on November 8, 2021.“The SC order says people should burst firecrackers at a designated time and designated places. Also that if banned firecrackers are...
Bombay High Court Quashes FIR Against Raj Thackeray For Disobeying Public Servant In 2010
The Bombay High Court on Friday quashed the FIR and criminal proceedings against Maharashtra Navnirman Sena (MNS) chief Raj Thackeray alleging disobeying an order of a public servant by overstaying in Kalyan Dombivali Municipal Corporation area ahead of civic elections held in 2010.A division bench of Justices Ajey S Gadkari and Sharmila U Deshmukh pronounced the order. According to the...
Re-Opening Is Not Permissible As It Falls Within The Purview Of A ‘Change Of Opinion’: Bombay High Court
The Bombay High Court has held that re-opening is not permissible as it clearly falls within the purview of a ‘change of opinion’ which is impermissible in law.The bench of Justice K. R. Shriram and Justice Neela Gokhale have observed that the basis on which the AO issued notice alleging that there was "information" that suggests escapement of income was an internal audit...
‘Only 7 Family Court Judges In Mumbai’: High Court Imposes Cost On Mother Seeking "Unreasonably" Quick Disposal Of Execution Plea For Access To Minor
Observing that lawyers at the bar were required to be sensitive to the heavy load of matters heard by Family Court Judges daily, the Bombay High Court dismissed a woman’s plea seeking directions to the Family Court to decide her execution petition filed in 2022 within a month.Justice Sharmila Deshmukh imposed cost of Rs. 15,000 on the woman noting one month was an “unreasonable”...
Bombay High Court Launches Its Telegram Channel
The Bombay High Court has launched a dedicated Telegram channel for real time updates to its subscribers.Telegram is a cross-platform social media communication app (available for Android and iOS).The notice issued by the Registrar General states that many government departments already own their Telegram channels. "The Bombay High Court Telegram channel features essential information...
Give Laptops/iPads To Prosecutors For Effective Implementation Of E-Filing System: Bombay High Court
The Bombay High Court on Tuesday sought intervention of Advocate General of Maharashtra Dr. Birendra Saraf to ensure that necessary infrastructure is available to implement the e-filing system effectively. Justice MS Karnik observed that providing laptops to prosecutors is essential for effective implementation of e-filing mechanism.“To make the mechanism of E-fling efective, it is...
Bombay High Court Quashes FAO Order Passed After Two Years Of DRP Direction Against Vodafone Idea
The Bombay High Court has held that the assessment order dated August 31, 2023, passed by the Faceless Assessing Officer (FAO) two years after the Dispute Resolution Panel (DRP) directions, is time-barred and cannot be sustained.The bench of Justice K. R. Shriram and Justice Neela Gokhale has strongly recommended that a detailed inquiry be initiated on the failure on the part of the...
PMLA | SC Judgment In 'Pankaj Bansal' On Informing Grounds Of Arrest In Writing Applies Prospectively: Bombay High Court In Naresh Goyal’s Case
Refusing relief to Jet Airways founder Naresh Goyal in the money laundering case, the Bombay High Court held that the Supreme Court’s recent judgement in Pankaj Bansal’s case on giving the accused a physical copy of the grounds of arrest would apply only prospectively.In a habeas corpus plea filed through his wife, Goyal contended he was not provided the Grounds of Arrest in writing...
S.353 IPC | High Court Disposes Plea Against Enhanced Punishment In Maharashtra For Deterring On Duty Public Servant, Says Govt Committee Reviewing
The Bombay High Court recently disposed of a writ petition challenging the constitutional validity of enhanced punishment in Maharashtra for assault or criminal force to deter a public servant from discharging duty.The Code of Criminal Procedure (Maharashtra Amendment) Act, 2017 enhanced the maximum punishment under section 353 from two years to five years and made the offence triable before...
Bombay High Court Weekly Round-up: October 30 To November 05, 2023
Nominal Index [Citation 506 - 516]Anandraj Manikam v. State of Maharashtra & Anr. 2023 LiveLaw (Bom) 506Nikhil Ashokrao Waghmare and Ors. v. State of Maharashtra and Anr. 2023 LiveLaw (Bom) 507Manik Chandru Deokar v. State of Maharashtra and Ors. 2023 LiveLaw (Bom) 508Matrix Publicities and Media India Pvt. Ltd. v. Deputy Commissioner of Income Tax Circle- 16(1), Mumbai & Ors....