PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SMT RUPAL DHUPELIA
ITAT/190/2022HC Calcutta04 Dec 2023
Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ
For Appellant: Mr. Pappu AdhikaryFor Respondent: Mr. Ayan Mitra
Section 13(1)(i-a) can broadly be defined as that
conduct which inflicts upon the other party such mental pain and
suffering as would make it not possible for that party to live with the
other. In other words, mental cruelty must be of such a nature that the
parties cannot reasonably be expected to live together
