APPROPRIATE AUTHORITY vs KAILASH SUNEJA — C.A. No. 6050 - 6051/1998

Case Summary: Appropriate Authority v. Kailash Suneja (C.A. 6050-6051/1998) Decision: The Supreme Court dismissed the Appropriate Authority's appeal and upheld the High Court's finding that the fair market valuation of a tenanted Delhi property was defectively calculated. The Court found the Appropriate Authority's methodology flawed because it applied inconsistent valuation methods to comparable properties without justification and made unjustified assumptions about tenant vacation timelines. Key Reasoning: While acknowledging limited judicial review scope, the Court held that when multiple valuation methods are available, applying different methods inconsistently to reach different conclusions constitutes an unjustifiable "loophole" warranting interference. The valuation improperly compared incomparable properties, failed to consistently apply rent capitalization methods across tenanted properties, and lacked factual basis for assuming six-year tenant vacation. This case analysis is maintained by casestatus.in based on publicly available court records.