← Library
High Court of Punjab and HaryanaCWP/6536/2024dismissed

M/S Liberty Shoes Ltd v. Ld Chairman Central Board Of Direct Taxes And Others

2024-03-18Mr. Justice Sanjeev Prakash Sharma,Mrs. Justice Sudeepti Sharma4 pages



     2024:PHHC:038606-DB

 

  



!"

# !

$%!

 

!&& '(



)

#! &  '   *+, - !

'(., -"

(!

!

/0#

    

          

/.!

1$0, 2#3,

  $( 4$.!, 2#3,

  !

1(, 2#3,

  &( 2%% "( 2#3



    !" 5 ( # $(

 (%!

#3#$(( "(( %!

2

%$&  (%!, & $

#

( # $(



!3%  6

+&% 3 % 2&

7

&&, , "!!

 $

&,

0#8 $!  #0 3

9%

(& % # (( "!

&  "!$ %3%



 #

$( . ! $ 0#

2((! # 5%!

$ "(( # 70 % #$ : 7;

(#

0( ! &&

"!!

3# &

&!#

"!!

!(( +&

$ &

0# $(# !3

9#

0

%  $ *!

(#

0 % 2% 7

&# 5%! !

    *!  0( !

&& <& *+ !"3 3#

## 

 

&&$#

##

5%! !

 $  0 " (# "!!

" (

### 

   0# $

!#

### $ 

# $ & !#

&&$# # & "

 $ ( !(#

## ( 3 #0$

($00((

#%

*!

# (# 00( %

2 & &, !3 ( &3# 00(

 ! &, '*

% #%

!$(# !3 %3 00 $ !&

 !3 # # $ & ( +&#

7 $# "!

% +&% 0

"!!

" $#  &  $ - = 

## >

 

!

#

%

3# 7 ( !"



.

 0 "!!

# $# 

    

 

       

      

           

       



     

   



      !



"#      !



$#        % &     '"(

 

)  

       

!



     

 

          *        

   



             '"(

  

)

       

  + )

    

   



     ,  - 

.

  *    

        

          + 

(/*  

  *    

 

        # /*0- "  -("/*1)("*#)  ) # "

 

   

         -  

  

  )  



       

    

  

  

 

-  



 



 )    

   

 

*  

     

     

  +   

 

      ,  - 

 .

 * 

 )     

        

    

  '"(

-2  ' (

)   

)  (/*  

   *      

  

       

           

   

    

  !



"#    

      

       

   

          

          

       

  

  (/*  

3  0 $(  # 3 !" "!(

+&%,

$ &

0 "!

 *!

#

 3# 3# &0$%#

## 

 

##

*!

?$ %3% 00 $

&&, !"3 #   $!

3 (#

7 < 3"

, (&

!$(# !3



"!$

 < &

# 

3# 7 $#    ,  

'* ( # 0$ 0 $

3( ( #( "!

%$

+ 0 !(0 $00 % 3 & "!

 0# 

 ( & <

#

( 3

#0$

($0 #% *!$,  !

&$

 ( +&# ###

( 3 

!# ($ 

53%

!#  # ($, " #

   !  0 (3  0

 ((  %$& "!

% !((%

 00(( $! 

  0 (  #%(, #&#



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

0.% # @-

!!

0  ( @-