← Library
High Court of Punjab and HaryanaCRM-M/1893/2009dismissed

S.K. Bajaj v. Income Tax Officer

2016-01-29Ms. Justice Nirmaljit Kaur9 pages



         

     



 

 

  

     



   

 !

"!



    #

!  

  

 $

"!



     



  

    



  !"!



!   

!"#$%#&'('$)*+ * ,-  .  .  /0#"0#11#2$1"#1($%3$&!3)#4(2!2#15!67#!33$4#8"$(## 9:8;5#)"<  $7#1#%#11#8"$1#2$1"#1($1)$"<  /0#"0#1"0#9:8;5#)"(0$:387#1#2$1"#8')"0#8';#("<

           % &



'$(



) &&*+,-..,'

-/*,.*.') &&0.*-.* &&*0*.*- !  



) &&*-*.0.*

&)'1 2$( 3 "' #  

4 *

) &&0.*-.*  &  !

!'$( !  



) &&*+,-..,'

-/*,.*. ) &&*0*.*-  

4 

) &&0.*-.*



) &&*-*.0.*

 .= !    

  "   # (  !(

5  #       

 /+  ))  

 

"   (

5!

  )

")

   #2       5

    6 

  #  !(

 5



  "7 

"8

"(    !       #

5 

    

!   

 (



2

  # 

5  4 ) &&*+,-..,'  )

-/*, .*.'  ) &&0.*-.*'  ) &&*0*.*-  

) && *-*.0.*  #2 (

" 8!

!

#   

 

"  

       #2  !           

99 9+ '*,:*  

*,-'*,:'*,9'*,,'..'/:0'/:9 /9* 

! 

*. ! )8! 

(  

  /.-..:  #2 ! ) "  )!

; "

&5  '  ;" !  !  

6   !(  # 

  " !  

"88 ""

         !""

5 !#  

  -*.** "

2 

!  

 

    ! "" 5

     "2

6     2

5 

 #

    "  

!  "

! ! "   

 "

   '  !   '  !  $ 

5      5

! 

  

*/-* '

*,:* !  8 "  

2 !  

8 

  

*/-- '

*,:*8!

!8# 7 "2  "" #2 ! )  

    (   !

             

 :-  '*,:*8

!  



5 

! )

$

2   

    

*/- '*,:* '

!'  8   

   ( '    !

"  !

  "   

 !(    (   5 55 5

,'..'...6 

3 (

5! !



! 

5!#282     !

/'0.'...6   5

5  8!

!  !     !   "   (

.,.*..*  8!

!  8   #2  

      #2       !

8    

:- '*,:* 1

!   

5'

<

$

'  !     

!    !   (

 

          *+...0 5   *,...0   2 "

' ! "" 5 

3 (

5!

!(

5 2!5

!     ( !(

5 ! "" 5  (

 .,.*..'*+...08 "" ! 5  

7 

8

  (

 #282

5 !     5  !  

  3 (  

5!   "2 ! 

5!



53 (

5!#    #  ! $

2

*.*..:8!

!

# "

!  !    !    ' ! $

 (   !  (

! 5    "



#2

!     8    5      #       

"   $

8!

!" 

! 

7 

 !  )

" 





    6

!!""

# (

 9*..*.  #2 ! "  )!

; " &5  ' ;" ! 

!    

)=0$#!

 2$

 :

8!  #2 ! 

  

8

#2

!  8     " ! > !



'$(

'& )'1 2$( 3 "' # !  &

 !  

!'  $(   !       1   

   !      !     $

"2' 

6   8!

 8     

<  

          

! "  &5  !5 



   

 /0  ))   

  ! 2  ""  !(  !""

5   

 

!   8!

!8   #" 

 (

8!

!5  "

#  " #2  "

 !  

8!

!

 

 "  2 (

!    '

( 8 ! "8

?$0'">.$):!)8!)$"0#1?(."!"#$% !)8 $"0#1(=       13+@@'  8!

!       

2

  ! 

 #" 

!(    

5   

/+))

!     

! 

8  ) &  

!# 8 """

!   ?."!"#$%!16!)!!)8$"0#1(?( 00!9!)-!3!)8$"0#1(= .+ @'

 

/+)) 



2

#     ( 2 

5"2

!   !   8!   

 

!   ( "

 "# 



"2 ""  #2  "  

!  6

'

!'  !  7 

  

#

2 

  # 

) &&*+,-..,'  )

-/*,.*.'  ) &&0.*-.*'

&&*0*.*-

!   ! 

! ! 2 ""

A  5   #2  (  ! ( 2" 5"

2



 

5 

 ( 8  ?$55'(('$)#1$%)&$5#!A?(0:2#)0!52!B3!3!3!3

)1 +@ .@'

! !

 

       + 

! ( 2"

  "

5#  ! $

""

$

!(  

# 

!  

#2  $

"" 5 

# 5

!  

8 "

# 

  

 

  ! 

"" ( 2    !

"

2 !#  5!

"2

# !" !  

6

! 



  ! 

2  !  #   !  



   "2

'*,:*8!

!



 

 8!   !    

"" 5

 #2

  

#2 5

5 #



5  !   #    !  

 

<     

2 ( 5 #2 !  B(

?$55'(('$)#1$%)&$5# !A=:57!'?(0:2#)0!52!B-!3!3!3 . +C= C !

>

D#" $ ) 8   ! (

 



""8

5

!  $    

# "2 

5  

!     !    

 "8   !  

"

5 

   (  

5 

2 

5  !  $             (

?0:2#)0!52!B3!3!3!3D(.!)8##2E!2$$1!)8!)$"0#1'

+@ $5@'

8! "#2 C !

> 5!)  #2 8!      #

 

  

9:) '99 9+   $ '  *,:*  ( !  

"        !  

"

       @ 

 

 

 ) 

"2' !  

    !   2      ( #"  

5    6  

5 

5  #    $

""  $

2  > 8 ( '     

 #2 

"2 '*,:*# "

!  " (

 ")  '7

  8!

!!

! " (  8

! ! 

5

! $

"" $

2 '*,:* !

>

D#" $  !

   "

!!

?

!6!22!)  ?(  .E  #1:5!3=  '1("  )&$5#"!A  %%'&#1= :"'&$1')=  .+@' 8!   C !

8  

! ( 8

2   

5

  #



"  

 (   

!#"  !     $ '*,:*

!    #  )



"

5 ( ! )'8!

!   

 

!(  ! "

"

5 )

?#3: !5 !:)F' !5D( )&$5#"!A %%'&#1=,,/!18=$(0'!12:1=    @'

8!  

8  #2 C !



")

!

5  !  

"2

 (

  " # 

' "  !    5  

!8 !

5 ! "" 5

!  #  ) !    

"" 5

"2 <

"  

   # " 2

 "    $

#2

5" ' 5  # 

         8!

!

" #2 !    7

8! 5!

#     '*,:*#2     $

""  $

2   !' 

 8 "  #  !

5!"2



8

!!

"

58!

!!( " 2#

#  ")  !'

"

2  8!  !# " 

   # ( '  !    

  

 4  &&*+,-..,'  )

-/*,.*.'  ) &&0.*-.*'  ) & &*0*.*-8!

!! !  #2    &

 !



!'

 "

 ) &&*-*.0.*  !   "2

   ! ( 2    !""

5 !#  #2

! "  ")  "28

!( 8

 

  

#2 !   !

"2  

 !   

  

" 

  

)=0

" ! 8!

!  $

 :

)  "2

  

! 

5

   

!  

!"  !  5!



2

B( ! "    "

"



  ) !

8

8 "

2

 

!  (

 8!

! !  #  ! ) " 2

"  8!

!

  # 7 ! 

 !  

8

 ! 

)

 "2  

  ! ) #2

 

2

"5  #2 ) E

# 

5) &

         &  4 *-*.0.*  #  8!

""2  8

  

'  !      "

  

( 8

 "2 !" 2 # 

 2  

   

! " 

")



"2

   !  

#2

5!



 *.2

 !

 . !):!16=+   21