Bombay High Court
Primary Facts Necessary For Assessment Fully & Truly Disclosed, AO Not Entitled To Change Opinion For Reassessment: Bombay High Court
The Bombay High Court has held that the primary facts necessary for assessment are fully and truly disclosed, and the Assessing Officer is not entitled, on change of opinion, to commence proceedings for reassessment.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that even if the Assessing Officer, who passed the assessment order, may have raised too many...
Bombay High Court Grants Interim Protection From Arrest To Wrestling Coach Accused Of Sexually Harassing Minor Male Students
The Bombay High Court recently granted anticipatory bail till November 29, 2023, to a wrestling (kusti) teacher accused of sexually harassing several of his minor male students in Pune.The bench sought to hear the complainants before deciding on the application. The vacation bench of Justice MM Sathaye granted ad-interim protection to the teacher in an FIR registered under sections 8 & 12...
Explanation For Each Day Of Delay Not Required For Condonation Of Delay In Filing A Case: Bombay High Court
Bombay High Court recently held that explanation for each day of delay is not required to condone the delay in filing a case when broad reasons sufficient as per SC guidelines are given in the delay condonation application.Justice Milind Jadhav upheld condonation of delay of over 5 years by a labour union in filing a complaint against BEST challenging termination observing that the union...
Bombay High Court Stays Rs 32.39 Crore Tax Demand Against PayPal After It Claims Statutory Limitation For Passing Assessment Order Exceeded
The Bombay High Court has stayed the Rs. 32.39 crore tax demand and all related proceedings against PayPal Payments Private Limited, an online payment processing company.A division bench comprising Justices K. R. Shriram and Dr. Neela Gokhale passed the ad-interim order and granted relief till January 31, 2024 to the petitioners. “That pending the hearing and final disposal of this...
Court Has Legal Duty To Compensate Victim: Bombay High Court Orders DLSA To Rehabilitate Children Whose Father Set Their Mother Ablaze
The Bombay High Court recently directed the District Legal Services Authority, Jalgaon to locate and rehabilitate two children of a woman murdered by her husband, observing that courts have a legal duty to compensate victims of the loss they have suffered.A division bench of Justice Vibha Kankanwadi and Justice Abhay Waghwase sitting at Aurangabad while upholding murder conviction of...
Bombay High Court Discharges Former Chief Commissioner Of Income Tax In Corruption Case, Says No Official Dealing With Firm He Allegedly Benefitted From
The Bombay High Court recently discharged former Chief Commissioner of Income Tax Anil Goel from a corruption case for allegedly occupying a flat without paying rent while being posted in Kerala.Justice Bharati Dangre observed that Goel did not have existing official dealing with the firm from which he allegedly obtained undue benefits, rejecting the prosecution’s argument that if a...
NOC From Owner Not Required To Give New Electricity Connection To Tenant: Bombay High Court
The Nagpur bench of Bombay High Court recently reiterated that a No Objection Certificate (NOC) from the owner of the premises is not required for a tenant to get a new electricity connection.A division bench of Justice AS Chandurkar and Justice Abhay J Mantri set aside a communication from Maharashtra State Electricity Distribution Company Ltd. requiring NOC from owner to provide new...
Bombay High Court Refuses to Stay Release of Web Series Inspired by Bhopal Gas Tragedy on Plea By Former Employees of Union Carbide
The Bombay High Court refused to stay the OTT release of web series “The Railway Men – The Untold Story of Bhopal 1984,” inspired by events around the Bhopal Gas Tragedy and dismissed appeals filed by two convicts, erstwhile employees of Union Carbide India Private Ltd.The duo approached the High Court in two separate petitions against orders of the City Civil Court refusing...
Covid Rebate On Premium FSI Applicable Till Completion Of Project For Builders Who Availed 2021 GR & Fulfilled Conditions: Bombay High Court
In a relief for numerous developers and flat purchasers, the Bombay High Court has held that the 50% rebate for purchasing additional floor space index (FSI) granted by the Maharashtra Government to developers during the Covid-19 pandemic would be applicable till completion of the project and the difference amount couldn’t be recovered subsequently.A division bench comprising Justices GS...
Amount Of Arbitration Award Received By Retiring Partner For Relinquishing Claim In The Firm Is Not Taxable: Bombay High Court
The High Court of Bombay has held that an amount of arbitration award received by a retiring partner for relinquishing its claim in the firm is not a taxable income.The bench of Justices K.R. Shriram and Dr. Neela Gokhale held that the amount received by a partner under a consent arbitration award for relinquishing its stake in the firm cannot be treated as an ‘income from other...
Amount Received In Satisfaction Of The Inheritance Rights Is Not A Taxable Income: Bombay High Court
The High Court of Bombay has held that an An amount received in satisfaction of the inheritance rights is not a taxable income.The bench of Justices K.R. Shriram and Dr. Neela Gokhale held that receipt of an amount in lieu of inheritance or pursuant to family arrangement cannot be charged with tax under the Act as arrangement is an agreement between the members of the same family for the...
Bombay High Court Direct JAO To Provide Specific Information Relied Upon To Issue The Section 148A(b) Notice
The Bombay High Court has directed the Jurisdictional Assessing Officer (JAO) to provide specific information relied upon to issue the notice under Section 148A(B) of the Income Tax Act.The bench of Justice K. R. Shriram and Justice Neela Gokhale has quashed the assessment order and directed the JAO to dispose of the matter on or before December 31, 2023.The department agreed to quash...