(O&M) Commisioner Of Income Tax v. Nachattar Singh Etc.
!"# $!%&& ' $()(
*+% ,- +,!.
/ 01/ 211 ! " " ! " ####
21134 15
$ %&'%'()* '+'%'()+ ,- , . / , 0 . '
"- 1 4 , 0
!2 . . 4 ,- "- - ,
0 1 " " "1 , 0 !2
. . 4 1 , -
1 -
1 1
4
1 - " , - ,- - " " -
2 '
1 6
"
2 '
" 7%%%%26 1 4 1 ,-
$ " , (
1 "-
7%%%%26 1 ,- , 8 0 - - - - ,
0 "
- , !2 . . 4 - - " - 1 !2 . . 4 - " , ,- !2 . . 4 " , , 0 $ " 5(& $ " , , " 1 ,- - 1 !2 . . 4 , ,- - , , 1 - $ " ,
"
, 8 1 $ 9:
" ,-
2 1 , ;< " !2 . . 3 4 1 0 4
- -
2 '
" - 1 !2 . . 3 4 , - ,-
0 , , - ,- !2 . . 4
1 " ,- $ " , - 1 " ,- !2 . . 4 ,- - 5(&
1 6 ! "
#
# $ %&
' #
# (
(
# # %
" , , - " - - = ,- " , - " , - -
1 ,"- , ", 1 " ,- ,
1
2 ' - ,- , ,1 " 1 ,- !2 . . 3 4 , "
2 ' 1
"- !2 . . 4 , , -
, 8 1 8- 1 " ,- $ "
0 1 , ,- 8 1 , 8 1 " ,-
2 ' 1 , $ ,- ,1 0 ,- 0
0 , 1
- 5(%75%'> 6 2117 -