Balkar Singh v. Commissioner, Fzr Divand ORS
!" #$%&'(%)*+*&,- - #./#01*,23 ------%$*$*&,%0 4%0+5+ &66*++*&,%07%0&8%950*:*+*&,7%0&8%950#,(#,&$3%0 ------%+9&,(%,$+ ! ;<!-1 1 0%+%,$
!0-1#,(%%95,)33*7(:&)#$% '&0$3%9%$*$*&,%0- !0-#:,%%$1*,2371%,*&05,=#>- !+-06##,1#22#07(:&)#$% '&00%+9&,(%,$&--
-
-
17 -<"
- 0#?%0 *, $3% *,+$#,$ )*:*. @0*$ 9%$*$*&, '*.%( 5,(%0 0$*).%+ A&' &,+$*$5$*&,&' ,(*#*+'&0*++5#,)%&'#@0*$*,$3% ,#$50%&')%0$*&0#0*'&0B5#+3*,2$3%&0(%0(#$%( --
,,%C50%
"
9#++%(>?.%#0,%( &66*++*&,%07%0&8%950*:*+*&,7%0&8%950*,+3&0$ ;*:*+*&,#. &66*++*&,%0;"- - <%#0,%( )&5,+%. '&0 0%+9&,(%,$ &- 0#6 #,)3#?#$ +5>6*$+$3#$$3*+)*:*.@0*$9%$*$*&,3#+>%%,0%,(%0%(*,'05)$5&5+#+0#6 #,)3#?#$3#+#.0%#(?$#/%,9&++%++*&,&'$3%.#,(*,B5%+$*&,- $*+ '50$3%0+5>6*$$%($3#$%:%,&$3%0@*+%7$3%*,+$#,$)*:*.@0*$9%$*$*&,3#+ >%%, '*.%(#2#*,+$ #,*,$%0*6 &0(%0 (#$%( --
,,%C50%
"7 9#++%(>?.%#0,%(*:*+*&,#. &66*++*&,%0&,#,#99.*)#$*&,'*.%(>? 0#6#,)3#?#$'&0:#)#$*&,&'+$#?&0(%0- SANJIV KUMAR SHARMA 2025.03.17 17:42 I attest to the accuracy and integrity of this document
!"
- ,$3%&$3%03#,(7.%#0,%()&5,+%.'&09%$*$*&,%0+5>6*$+$3#$ (%+9*$%3*+>%+$%''&0$+73%3#+,&$>%%,#>.%$&)&,$#)$$3%9%$*$*&,%0#,( 9.%#(+,&*,+$05)$*&,+*,$3%6#$$%0-
-
,:*%@&'$3%#>&:%7$3*+@0*$9%$*$*&,*+(*+6*++%('&0,&, 90&+%)5$*&,- - %,(*,2#99.*)#$*&,++"7*'#,?7+3#..#.+&+$#,().&+%(- 1"
- - +=/+ 3%$3%0+9%#/*,2 0%#+&,%( %+ & 3%$3%00%9&0$#>.% %+ & SANJIV KUMAR SHARMA 2025.03.17 17:42 I attest to the accuracy and integrity of this document