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
…. For second requirement, whether the premises is bonafidely required by the petitioners for themselves or family members dependent on them needs to be examined. 43. The Hon‟ble Supreme Court in the judgement of Baldev Singh Bajwa vs. Monish Saini, (2005) 12 SCC 778 has held that whenever a landlord seeks eviction of the tenant for bonafide need, Controller shall presume the need as genuine and bona fide. Additionally, the burden to refute the said presumption squarely lies on the tenant and the mere assertion on part of the tenant is insufficient. “19. … In our view there are inbuilt protections in the…