THE COMMISIONER OF INCOME-TAX vs. M/S INTEVA PRODUCTS INDIA AUTOMATIVE PVT LTD.,
Appeals are dismissed with costs
ITA/396/2014HC Karnataka13 Jul 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 96
…– So long as lease of immovable property does not get determined, lessee has right to enjoy property and this right is right to property and cannot be taken away without authority of law as provided in Art.300-A of Constitution of India. 9 (2003) 8 SCC 648 Held – principle of restitution is 29 South Eastern Coalfields Ltd. v/s State of M.P. and ors. statutorily recognized in Section 144 of C.P.C. Scope of provision was wide enough to cover all kinds of variations, reversal, setting aside or modification of decree or order. The successful party can demand restitution of what i…