Lokesh Chand Gupta v. Assistant Commissioner Of Income Tax And Others





    
 
 






 !

"!"#  



        



  

  !  !"

#     ! $ %  &  $     $  %&$  '


 &&
 %&$ '  '
'

 
' $   '

() *

! +

    ( ,

+ -

 %  !     ./     '

 
' $( 


!! %        

  1             2
334  -  
4 



  
56
7  8 
56
9:

  ;  !  % <3
=.3
       !              

        +!+    1   +,> ?%  ,>

.

*

     

  



!" "# $  "    @A
B=4B.34

 

      
53=34

 % 

!" "# $  " @A
B35.32

  

   :   53=34 2     !   %/    

 !       4 @

+  !    !   

   Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document

  !   

 B

    



!! %          2
334   -  
4    
56
<3
=.
 ,>    A
  % 

 

 ?     

  +1   !

# 

  5323  *"

 

,   

!!>  

 AC 



! + 1     -  
4   
56
 6  .

*

     

 & '

(  % & '

()

!!1 1             1 ,>%

 %!,>  + !!1   !

1     
56


  

 %!>   +  =  +1  ,+    1        

 & '

()  

53=34

 % & '

()   53=34  !!   % !

 

>  !  

   )

 &&
* )'

 
' $*    

 !

"!"#    +




   < #A 
  < #A Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document