THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

house property where the plaintiff resides, is not sufficient for their own use and occupation. There is also no evidence to the effect that suitable alternative accommodation is not available to the plaintiff for meeting the requirement. I am, therefore, of the view that the finding recorded by the appellate court on the issue of personal necessity cannot be sustained