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
…cial premises available to the Respondent, the plea of alternate accommodation raised by the tenants in the facts of this case gives rise to a triable issue. 7.1. He also placed reliance on the judgment of Deepak Bajaj Vs. State of Maharashtra and Ors. (2008) 16 SCC 14, at paragraph 16 to contend that facts of each case would decide its precedential value while applying the same. 7.2. He relied upon the judgment of this Court in Davinder Pal Singh and Ors. Vs. M/s Pritam Prakash Dawar & Sons, 2013 SCC OnLine Del 4425 at paragraph 16 to contend that the issue of alternate accommodation should be tested at trial in…