Bombay High Court Monthly Digest: May 2024

Nominal Index [Citation 237 - 277]Balkrishna Barsha Sutar v. Income Tax Officer 2024 LiveLaw (Bom) 237Godrej and Boyce Manufacturing Company Ltd v. Shivkranti Kamgar Sanghatana 2024 LiveLaw (Bom) 238Pradeep Hiraman Kale v. State of Maharashtra 2024 LiveLaw (Bom) 239Bhatewara Associates v. Income Tax Appellate Tribunal, Pune & Ors. 2024 LiveLaw (Bom) 240Navi Mumbai Hotel Owners Association and Anr. v. District Collector (State Excise) and Ors. 2024 LiveLaw (Bom) 241Danfoss Systems Ltd v. Johnson Gomes 2024 LiveLaw (Bom) 242Gaurav Bandu Patil v. State Of Maharashtra And Another 2024 LiveLaw (Bom) 243Aswini Jitendra Kable v. State of Maharashtra 2024 LiveLaw (Bom) 244Naresh Goyal v. ED 2024 LiveLaw (Bom) 245Purushottam Prabhakar Chavan v. Deputy Commissioner of Sales Tax (GST) 2024 LiveLaw (Bom) 246Ashok Mallinath Halsangi v. The State of Maharashtra and Ors. 2024 LiveLaw (Bom) 247Mohammed Mushtaq Ahmed v. Union of India and Ors. with Shaikh Masud Ismail Shaikh and Ors v. Union of India and Ors. with connected matters 2024 LiveLaw (Bom) 248Naresh Govind Vaze v. High Court of Bombay 2024 LiveLaw (Bom) 249In Re: Contract for Emergency Medical Services 2024 LiveLaw (Bom) 250Gorai Villagers Welfare Association v. Hydraulic Engineer, Municipal Commission of Greater Mumbai 2024 LiveLaw (Bom) 251Abdul Kadar Shaikh v. Union of India 2024 LiveLaw (Bom) 252Peoples' Union for Civil Liberties & Anr. v. State of Maharashtra & Ors. 2024 LiveLaw (Bom) 253M/s. Jai Trust v. Union of India 2024 LiveLaw (Bom) 254Sau. Asha wd/o Haridas Katwale & Ors. v. Manager (Mines), M/s Western Coalfields Ltd. Bhadrawati & Ors. 2024 LiveLaw (Bom) 255ABC v. State of Maharashtra and Anr. 2024 LiveLaw (Bom) 256Airports Authority of India Workers Union and Anr. v. Under Secretary, Ministry of Labour, Govt. of India and Anr. 2024 LiveLaw (Bom) 257Malabar Gold Limited v. Kajal Shingala & Ors. 2024 LiveLaw (Bom) 258Hindustan Export & Import Corporation Private Limited Versus The Deputy Commissioner of Income-tax 2024 LiveLaw (Bom) 259Lubna Shoukat Mujawar v. State of Maharashtra and Ors. 2024 LiveLaw (Bom) 260Nara Chandrababu Naidu v. State of Maharashtra 2024 LiveLaw (Bom) 261Prachi P. Kulkarni v. State of Maharashtra and Ors. 2024 LiveLaw (Bom) 262Bombay Dyeing & Manufacturing Co. Ltd. v. Yogesh Vinayak Tipre 2024 LiveLaw (Bom) 263Prakash S. Hande v. Hindustan Lever Limited 2024 LiveLaw (Bom) 264TATA Chemicals Limited v. State of Maharashtra 2024 LiveLaw (Bom) 265Upesi Ventures Ltd. v. Assistant Commissioner of Income Tax 2024 LiveLaw (Bom) 266KEC International Ltd. v. UOI 2024 LiveLaw (Bom) 267Mohd. Murad Oliar Shaikh v. State of Maharashtra 2024 LiveLaw (Bom) 268 Gudipati Subramaniam v. Union of India and Anr. 2024 LiveLaw (Bom) 269Dattaram Atmaram Sawant v. Vidharbha Konkan Gramin Bank 2024 LiveLaw (Bom) 270Echjay Industries Pvt Ltd v. Union of India 2024 LiveLaw (Bom) 271CG Power And Industrial Solutions Ltd v. Assistant Commissioner of Income Tax 2024 LiveLaw (Bom) 272M/s. Indian Hotel and Restaurant Association (AHAR) v. Collector of Mumbai (City) State Excise Department & Anr 2024 LiveLaw (Bom) 273Sohail Salim Ansari v. State of Maharashtra 2024 LiveLaw (Bom) 274Dr. Naveed-Us-Sahar v. Dr. Babasaheb Ambedkar Marathwada University 2024 LiveLaw (Bom) 275Electronica India Ltd. v. Electronica Hitech Machines Pvt. Ltd. & Anr. 2024 LiveLaw (Bom) 276Sarfaraz S. Furniturewalla v. Afshan Sharfali Ashok Kumar & Ors. 2024 LiveLaw (Bom) 277Reports/JudgmentsWords Fall Short To Describe Impact Of Ordeal On Victim: Bombay High Court Denies Bail To Neighbour Accused Of Sexually Abusing Child For Nine YrsCase Title: Balkrishna Barsha Sutar v. Income Tax OfficerCitation: 2024 LiveLaw (Bom) 237The Bombay High Court held that the sanctioning authority has to be the Principal Chief Commissioner of Income Tax (PCCIT) for issuing a reopening notice after the expiry of three years.The bench of Justice K. R. Shriram and Justice Neela Gokhale observed that, as per the order and the notice, the authority that has accorded the sanction is the PCIT-27, Mumbai. The matter pertains to Assessment Year 2017-2018, and since the order as well as the notice were issued on July 20, 2022, both have been issued beyond a period of three years. Therefore, the sanctioning authority has to be the PCCIT, as provided under Section 151(ii) of the Income Tax Act. The proviso to Section 151 has been inserted only with effect from April 1, 2023, and, therefore, shall not be applicable to the matter at hand. Section 151(ii) of the Income Tax Act states that no notice shall be issued under section-148 by an Assessing Officer, who is below the rank of Joint Commissioner, unless the Joint Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice.Individuals Involved In Manual Work Are Considered Workmen Under ID Act, In Absence Of Direct Oversight Over Subordinates In Supervisory Role: Bombay High CourtCase Title: Godrej...

Bombay High Court Monthly Digest: May 2024

Amisha Shrivastava

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