Abid-Ul-Islam v. Inder Sain Dua

6 SCC 30Reported decision2022#16058 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Abid-Ul-Islam v. Inder Sain Dua

THE PR. COMMISSIONER OF INCOME TAX -4 vs. GVK PROJECT & TECHNICAL SERVICES LTD.

ITA/646/2018HC Delhi28 May 2018

Bench: The Learned Trial Court, Which Was Dismissed By An Order Dated 15.12.2018 By The Learned Trial Court. 3.1 Learned Counsel For The Petitioner/Tenant Submits That The Digitally Signed By:Geeta Joshi Signing Date:09.03.2025 06:37:26 Signature Not Verified

Section 25

…xxx xxx 20. Dealing with a pari materia provision, this Court in Baldev Singh Bajwa v. Monish Saini [Baldev Singh Bajwa v. Monish Saini, (2005) 12 SCC 778] , was pleased to clarify the aforesaid position holding the procedure as 13 (2022) 6 SCC 30 Digitally Signed By:GEETA JOSHI Signing Date:09.03.2025 06:37:26 Signature Not Verified RC.REV. 646/2018 Page 17 of 18 summary. In such a case, the tenant is expected to put in adequate and reasonable materials i…

SANJAY DALMIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-3, NEW DELHI

ITA/341/2018HC Delhi21 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 14(1)Section 14(1)(a)Section 25

…n the respondent is to show with evidence (both documentary and oral) that the petitioners are in power and possession of the alternative accommodation which is suitable. 54. Recently, the Hon‟ble Supreme Court in Abid-Ul-Islam vs. Inder Sain Dua, (2022) 6 SCC 30 has held as under:- Digitally Signed By:AMIT ARORA Signing Date:12.10.2023 18:51:22 Signature Not Verified RC.REV. 341/2018 Page 19 of 26 “29. Section 14(1)(e) deals with only the requirement of a bona fide purpose. The contention regarding alternative accommodation can at best be only an incidental one. Such…

JAY METAL INDUSTRIES PVT. LTD. vs. COMMISSIONER OF INCOME TAX-V,

ITA/308/2016HC Delhi13 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…HIMA SHARMA Signing Date:24.05.2023 17:36:28 Signature Not Verified Neutral Citation Number 2023:DHC:3624 RC.REV. 299/2016 & other connected matters Page 7 of 32 7. He relied upon the judgment of the Supreme Court in Abid-Ul-Islam Vs. Inder Sain Dua, (2022) 6 SCC 30, at paragraph 11, 18, 19, 29 and 30 and the judgment of M.M. Quasim Vs. Manohar Lal Sharma and Ors. (1981) 3 SCC 36, at paragraph 14 and 18 to contend that in view of the record of these proceedings which shows availability of vacant commercial premises available to the Respondent, the plea of alternate accommodation raised by the tenants in the fac…

TRAVELPORT L.P., USA vs. COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -3 NEW DELHI

ITA/299/2016HC Delhi09 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…HIMA SHARMA Signing Date:24.05.2023 17:36:28 Signature Not Verified Neutral Citation Number 2023:DHC:3624 RC.REV. 299/2016 & other connected matters Page 7 of 32 7. He relied upon the judgment of the Supreme Court in Abid-Ul-Islam Vs. Inder Sain Dua, (2022) 6 SCC 30, at paragraph 11, 18, 19, 29 and 30 and the judgment of M.M. Quasim Vs. Manohar Lal Sharma and Ors. (1981) 3 SCC 36, at paragraph 14 and 18 to contend that in view of the record of these proceedings which shows availability of vacant commercial premises available to the Respondent, the plea of alternate accommodation raised by the tenants in the fac…

CINCOM SYSTEM INC. USA vs. ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

ITA/117/2016HC Delhi05 Sept 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 14(1)(e)

…ned By:AMIT ARORA Signing Date:29.11.2023 16:34:01 Signature Not Verified RC.REV. 117/2016 Page 17 of 22 119] and Ram Narain Arora v. Asha Rani [(1999) 1 SCC 141] .)” (emphasis added) 48. Further in Abid-Ul-Islam vs. Inder Sain Dua, (2022) 6 SCC 30, the Hon’ble Supreme Court has held as under:- “23. The proviso to Section 25-B(8) gives the High Court exclusive power of revision against an order of the learned Rent Controller, being in the nature of superintendence over an inferior court on the decision-making process, inclusive of procedural compliance. Thus, the High Court is not expec…

COMMISSIONER OF INCOME TAX-2 vs. CENTRAL WAREHOUSING CORPORATION LTD.

ITA/2/2016HC Delhi08 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 14

…al route. In this regard, we wish to quote the decision of this Court in Baldev Singh [Baldev Singh Bajwa v. Monish Saini, (2005) 12 SCC 778] : (SCC pp. 790-93, paras 14-17 & 19) “14. The phrase “bona fide requirement” or “bona fide need” or 11 (2022) 6 SCC 30 Digitally Signed By:GEETA JOSHI Signing Date:08.03.2025 23:05:25 Signature Not Verified RC.REV. 2/2016 Page 15 of 16 “required reasonably in good faith” or “required”, occurs in almost all Rent Control Acts…

Abid-Ul-Islam v. Inder Sain Dua (6 SCC 30) — Cited in 6 Judgments | BharatTax