Bombay High Court
JAO Not Empowered To Issue Section 148A(b) Notice Under Faceless Assessment: Bombay High Court
The Bombay High Court has held that it was not permissible for the Jurisdictional Assessing Officer (JAO) to issue a notice under Section 148A(b), as the same would amount to a breach of the provisions of Section 151A of the Income Tax Act.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the notice was invalid and bad in law being issued by the JAO as the same was not in accordance with Section 151A of the Income Tax Act.The petitioner/assessee has...
Section 148A(d) Order Passed Without Section 151 Sanction Is Illegal: Bombay High Court
The Bombay High Court has held that if an order is passed under Section 148A(d) of the Income Tax Act in the absence of an appropriate sanction in terms of the provisions of Section 151 of the Income Tax Act, the order and the consequent notice under Section 148 would be required to be declared illegal.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that a sanction for passing an order under Section 148A(d) was required to be obtained under clause (ii) of...
Investment Allowance Available On Exchange Rate Fluctuation: Bombay High Court
The Bombay High Court has held that investment allowance is available on exchange rate fluctuations.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has relied on the decision of the Supreme Court in the case of Commissioner of Income-Tax vs. Ambika Mills Ltd., in which it was held that investment allowance, consequent to exchange rate fluctuation, would be...
Law Student Moves Bombay High Court After Professor Tears His Answer Script For Demanding Extra Supplementary Sheets
A law student recently petitioned the Bombay High Court after his answer sheet was torn by a professor as he demanded extra supplements for writing his exams.A division bench of Justices Atul Chandurkar and Rajesh Patil issued notice to the DY Patil Law College at Pimpri. The bench also ordered the authorities to preserve the CCTV footages of the exam hall and also of the principal's cabin, where the incident of tearing of the answer sheet took place. "Issue notice to the respondents, made...
Maharashtra Co-Operative Societies Act Promotes Open Membership, Rejection Of Applicant Unwarranted If All Conditions Are Met: Bombay High Court
The Bombay High Court observed that Section 23 of the Maharashtra Co-operative Societies Act, 1960 (MCS Act) promotes the concept of 'open membership'. Thus, the rejection of membership by a Co-operative Bank based on alleged motives to disrupt its administration, despite the applicants fulfilling all conditions mandated by the MCS Act, was deemed to be a violation of Section 23 of the...
[UAPA] Investigating Agency Cannot Seek Extension Of Time For Filing Chargesheet Citing Lack Of Sanction: Bombay High Court
The Bombay High Court has held that the investigating agency under the Unlawful Activitives Prevention Act (UAPA) cannot seek an extension in filing the chargesheet citing the lack of sanction. A division bench of Justices Revati Mohite-Dere and Gauri Godse held that for filing a chargesheet, there is no requirement of a sanction from the competent authority and the same can be...
Uddhav Faction Candidate Moves Bombay High Court Challenging Election Of Shinde Faction MP Ravindra Waikar
Shiv Sena (Eknath Shinde faction) leader Ravindra Waikar's election to the 18th Lok Sabha has been challenged before the Bombay High Court by an election petition filed by Amol Kirtikar, who lost to the former by a mere 48 votes. Kirtikar, a candidate from the Shiv Sena (Uddhav Balasaheb Thackeray faction) has sought a declaration against the election of Waikar from the Mumbai...
JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court
The Bombay High Court has held that the Jurisdictional Assessing Officer (JAO) would cease to have jurisdiction to issue any notice under Section 148A(b) and to take further actions under Section 148A(d) and Section 148 of the Act, outside the faceless assessment.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the JAO did not have the authority to issue...
Bombay High Court Directs Sales Tax Dept. To Refund Rs. 10.70 Crores Excess Paid Under Settlement Scheme
The Bombay High Court has directed the sales tax department to refund Rs. 10.70 crore. The bench of Justice K. R. Shriram and Justice Jitendra Jain has observed that, on reading Section 11 of the Settlement Scheme, the defect notice is issued when there is a shortfall in making the payment and not when an applicant has paid the correct amount. The bench noted that the amount payable was...
Bombay High Court Quashes Proceedings Initiated By Customs Authorities For Seizing Jewellery
The Bombay High Court has quashed the proceedings initiated by the customs authorities for seizing the jewelry.The bench of Justice K. R. Shriram and Justice Jitendra Jain has relied on the decision of the Supreme Court in the case of Directorate of Revenue Intelligence vs. . Pushpa Lekhumal Tolani, in which it was held that foreign tourists are allowed to bring into India jewelry even...
Bombay High Court Criticizes RSS Worker For "Thwarting" Rahul Gandhi's Right To Speedy Trial In Defamation Case
The Bombay High Court while granting relief to Rahul Gandhi last week, criticised the complainant - Rajesh Kunte, a worker of the Rashtriya Swayamsevak Sangh (RSS) for unnecessarily protracting the trial and thwarting the Congress leader's right to speedy trial. The case pertains to Gandhi's statement made in a speech made in a political rally in Bhiwandi district during the...
O.21 R. 16 CPC | Transferee Of Property Can Apply For Execution Of Decree Without Separate Assignment Order: Bombay High Court
The Bombay High Court has ruled that the Appellate Bench of the Small Causes Court made a grave error in holding that a transferee of rights in the property needs a separate assignment of the decree for its execution, as it overlooked the Explanation added through the 1977 amendment to Order 21 Rule 16 of the Civil Procedure Code, 1908 (CPC), which clarified that a transfer of property allows...