Iqbal Singh Walia v. Income Tax Officer And Others

 



    
 
 
 





 !

"  

        

  !
"

#$  % &'    #  $%#  &


 %%
 $%# &  &
&  
& #  ( ) *+ ,$' )- + ,$' .*

'    Mr. Ranvijay Singh, Sr. Standing counsel for the respondent.

/// &  
& #' 
 0 

 

  

   1   '            2343242 $$    
5  . 
6
!

 7.
6
8"   $       .92424:242
 2 #   $       '             $

* *

' 1 '    *;<$  '; 0:

+   0$

  



 !

"# #$ %  #  '

0=
>>:242 

    
64242   & 

 !

"# #$ %  #  !0=2
>46:2423 

"

 

264242 3 # $  ''

 -

  

  

'$  *  $   '  '$ Gaurav Arora 2025.04.01 10:55 I attest to the accuracy and integrity of this document

  1   >   '        

         2343242

$$    
5 . 
6
   $        .92424:242
  $ $

.$ ; <$   

 $ 

* 1  $ ?



  26432422  0+@  1

  '

 ; $=A.0  $ *'1 $  $    
5 . 
6
  .0:

+   0$

 

 '

( 

)   &  '

( 

)*  11 '   

 $  

' 1 '  

;  

 ; * $  1'$  1 $ . 
6


'

;



*    * 1 * ' 1 '     '



  

 '

( 

)*  

64242

 &  '

( 

)*   264242 5 . '

''

   

 ;

   '  (

 %%
) (&  
& #)    

 !

"

 ,$*. 


   9?= 
  9?= Gaurav Arora 2025.04.01 10:55 I attest to the accuracy and integrity of this document