PRINCIPAL COMMISSIONER OF INCOME-TAX 8 vs. M/S SUPER MALLS PVT. LTD.,
ITA/449/2016HC Delhi22 Nov 2016
Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI
Section 14(1)(e)Section 25B(8)
…s. Rather, it is the plea of the petitioners / tenants that the respondent / landlord and his sons are very well off. There can thus be no handicap on that account and no need for trial of such a handicap. It has been held in Mattulal Vs. Radhe Lal (1974) 2 SCC 365 that litigation in India takes a long time in reaching final conclusion and then also it is uncertain as to how it will end and with that result, unless the landlord could be reasonably sure that he would, within a short time be able to recover possession and start business therefrom, it would be too much to expect from him that he should make…