Date of order: 9th November, 2011 vs. ASHA DALMIA
ITA/328/2002HC Delhi09 Nov 2011
Section 10(3)Section 144A
…ed. The CIT(A) has held that the respondent assessee was a tenant. On the question of difference amongst the terms, a tenant by sufferance, tenant holding over and a trespasser, it has been observed in Badrilal v. Municipal Corporation of Indore, (1973) 2 SCC 380, as under:- “8. It was then urged by Mr Gupte that the appellant having deposited the rent up to March 31, 1954 and the Municipal Commissioner having accepted it he should be deemed to be a tenant holding over. Leaving aside for the moment the contention put forward on behalf of the Corporation that this payment was made behind its back, i…