Bombay High Court
Pre-CIRP Tax Claims Extinguished After Plan Approval, Bombay High Court Quashes Tax Notices To V Hotels
The Bombay High Court has recently reaffirmed that income-tax assessment proceedings for any period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC) stand extinguished once the National Company Law Tribunal (NCLT) approves the plan, ruling that the tax department cannot initiate or continue such proceedings thereafter.A Division Bench of Justice B...
Bombay High Court Upholds Arbitral Award In Favour Of TCS; Rejects UP Assembly's 'Frustration' Claim Over Cancelled Recruitment Exam
The Bombay High Court dismissed a petition filed by the Uttar Pradesh Legislative Assembly Secretariat under section 34 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) thereby upholding an arbitral award passed in favor of Tata Consultancy Services Ltd. (TCS) concerning the conduct of an online recruitment examinations for Review Officers and Assistant Review...
Man Acquitted In 26/11 Mumbai Terror Attacks Free To Do Any Job Not Requiring Police Verification: State Govt To Bombay High Court
The Maharashtra government on Tuesday informed the Bombay High Court that Fahim Arshad Mohammad Yusuf Ansari, who was acquitted in the 26/11 Mumbai terror attack case, is free to take up any employment that does not mandate a police clearance certificate.Ansari moved the HC seeking a 'Police Clearance Certificate' so that he can engage in some employment to earn his livelihood.The oral...
PIL On Lack Of Medical Care In Tribal Areas: Bombay High Court Asks State Officials To Visit Melghat And Assess Residents' Grievances
The Bombay High Court on Tuesday (November 25) asked officials of the tribal development, women and child development and the public health departments to visit Melghat area to assess various medical care and health issues faced by persons living therein and a sought a report on the same. A division bench of Justice Revati Mohite Dere and Justice Sandesh Dadasaheb Patil was hearing a 2007...
IT Act | Reassessment Cannot Be Used To Review Assessment When All Documents Were Earlier Disclosed: Bombay High Court
The Bombay High Court has held that reassessment proceedings under Sections 148 & 148A of the Income Tax Act, 1961 cannot be initiated to re-open issues that were already scrutinized and accepted during the original assessment, observing that a mere change of mind on the part of the Assessing Officer does not constitute reason to believe nor permit reassessment. A Division Bench...
Senior Citizens Playing Cards In Their House Booked Under Gambling Act, Bombay High Court Suggests Them To Settle With Complainants
The Bombay High Court on Monday (November 24) stayed proceedings in an FIR lodged against five senior citizens booked for allegedly playing cards in their house under the Bombay Prevention of Gambling Act.The court was hearing a writ petition seeking quashing of the FIR lodged under Sections 4 (which punishes keeping of a common gaming house) and 12(A) of the Act. Section 12A states that a...
'Investigating Agency Has No Power To Debit Freeze Bank Account U/S 106 BNSS': Bombay High Court
The Bombay High Court has held that an investigating agency has no authority to debit freeze or attach a bank account under Section 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). The Court observed that Section 106 merely empowers the police to seize property for the purpose of investigation, whereas attachment of proceeds of crime can be effected only under Section 107 upon an...
'Municipal Machinery Cannot Be Utilised To Settle Private Disputes': Bombay High Court Quashes Stop-Work Notice, Imposes ₹30 Lakh Costs
The Bombay High Court has held that municipal authorities cannot be used as instruments to settle private contractual disputes and criticized the arbitrary, hasty and high-handed action of Pune Municipal Corporation officials in issuing a stop-work notice without any legal basis or proper inquiry. The Court found that the stop-work notice was issued in complete disregard of statutory...
Central Sales Tax | Cross-Border Trademark Transfers Are Export Of Goods, Not Taxable As Local Sale: Bombay High Court
The Bombay High Court has held that the assignment of the well-known trademark “Crocin” by Duphar Interfran Ltd. to SKB Plc (UK) amounted to a sale “in the course of export” of intangible goods, and therefore could not be taxed as a local sale within the State of Maharashtra under the Bombay Sales Tax Act, 1959. A Division Bench of Justice M.S. Sonak and Justice Advait M....
Insolvency Proceedings Can't Be Abused To Evade Family Court's Maintenance Order: Bombay High Court
The Bombay High Court has held that proceedings under the Presidency-Towns Insolvency Act, 1909, cannot be invoked as a mechanism to frustrate or indirectly obtain a stay of a Family Court's maintenance order. The Court observed that insolvency relief cannot be granted to undermine a subsisting maintenance order, and clarified that insolvency proceedings cannot be used to obstruct the...
'Duty Of Children To Care For Parents Is Statutory, Not Conditional On Possession Of Their Property': Bombay High Court
The Bombay High Court has held that the obligation of children to look after and maintain their parents is an unconditional statutory duty under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007, and is not dependent on whether the child is in possession of, or will inherit, the parent's property. The Court observed that abandonment or neglect of an elderly and...
Income Tax Act | Reassessment Against Entity Converted Into LLP Is Void: Bombay High Court Sets Aside S.148 Notice Issued To Defunct Company
The Bombay High Court has set aside a reassessment notice issued under Section 148 of the Income Tax Act, 1961 against a company that had ceased to exist due to conversion into a Limited Liability Partnership (LLP), holding that reopening of assessment against a non-existent entity is “illegal and bad-in-law”. A Division Bench of Justice B.P. Colabawalla and Justice Amit...