High Court of Punjab and HaryanaCWP/5334/2025disposed of

Manjot Singh Mann v. The Deputy Commissioner Of Income Tax

2025-02-27Mr. Justice Arun Palli,Mrs. Justice Sudeepti Sharma3 pages

!"# $% #

# $%# &

%% $%# & && & # & '"(

)#* + "

, %

# " -

# #"

# " % # /#% & & #' % %

# # 12 2

"#"#

3 )

14+ 5)

146,# 7"

## # 32 2 "#"#

8 )

14 )9 21/ 2 2

# # 12 2 "#"#

3 )

14 --

" #

# "#:5.);< # 5=>)< !# " %

# "

* *# : *-

*#: "# %#: / # ? "

!" "# $ " %# @= A8A/ 2 # #

# ## 128 2 # %

!" "# $ " +@= A21/ 2 # #

, # ## 128 2 !# " %

" ":

# %

%# %% # %# : )%% )"

!# "%% B #

# %"

# @*## " %

#%"# - # A

# # 12 2 "# "#

3 )

14# 7"

# # # 32 2 "#"#

8 )

14 )9 21/ 2 2

# # 12 2 "#"#

3 )

14--

" #

# "#:5.);<

# 5=>)< * - "C

# # 12 2

:% " # =>) " *% - "

3 )

14 4 ) / # ? "

& '

( % & '

() -# -

" # % -

*" - % #" ## -"# )

14# % # # #* # 8

% %% %# : )%% )"

# % # -

)%% )"

# # %% %

#: * 3 ) %# %%

## % # (

%%) (& & #)

D"*)

9C= 9C=