Sumat Gupta And Co., Chartered Accountants v. Union Of India And Others
{ 2024:PHHC:054997-DB }
!"#$ %" $# #& '#($)() #"&$#&$!
"&*& + *&*# #& $')(!
(#
'&,-.) ( /"!$*) !#&/))0 (#1#!'
!'#(#
'&,-.) (!
/"!$*) !")) $* !'#(#
!#&/))0 (#1#!'
!'#(#2 34
!
" #
!$ %! !&!$ '
( )%%*
# +
'
* "
(
,
-) # ) .
# ) %/ %! !&!$
) #
.
# 0
#
!1 &$ !&!$ # #!2 %! !&!!
34 5
# #
# )
$6)7 8( %1//
#
#
)0 !$ %! !&!$ # #
#
!
6+ 7
3
73 5 89 :
3 7 49
:7 ;3
774
!
"#
$ !
!
%
%
!
!! !
&'
% (
) *
!
&'
!
&'
+,
- !
!
!
"#.
$ !
!
%
%
!
- ,
- !
!
!
"#.
!
%
%
!
- /
3< 0
'
3< ! $ !
- !
!
1
2 )
)3 4
)=74
)1 !
5
5
6,
!
$
(,
!
$
)33 $
)33)
$
)3348
# # )
%/ %! !&!$ )
# # )
) #
-
+)
#
- # )
)
"
0 (
" ) )0 $6)7
0
#
#
)
# )
#
#
)
"
" 0 (
44>
!$ %! !&!$
#
# !
"#!
!
$%
&'()* &
9
!
!
%
:
(-
;
2
:
;
2