Pritam Singh Bajaj v. Assistant Commissioner Of Income Tax And Others

 











 
  
 
 







 !"

!

#
  

      

   

 
!"# $  %& #   $

 %&
$
 '



&&  %&
$ '
 '
'

 
' $  '

( ) *"& (+,  *"& #)  &  Mr. Ranvijay Singh, Sr. Standing counsel for the respondent.

--- '

 
' $(


 



          .  &        # # /0102"#"

#  
23    
/
 4
/
5  #

 6"     70
890
3  !  #  "

      &     #       "  ) )# & .& )#,:"#  & #,: 9#  "   



!" "# $  " & # ;<
=82=902 #

#

 ### 
/0802 # % 

!" "# $  " ;<
=0/901 #

#  ###

/0802 1 !  #"

  && 

+   #     #&"#  2 ; ) #   #"

 &  #&"# Gaurav Arora 2025.04.03 15:21 I attest to the accuracy and integrity of this document

 

 . #  =   &      



#      # #  /0102 "#"

#  
23 
/
 #

 6"      70
890
3   "

# "

": # "#

"   )."

>   # #/010 ?  .

 , &

: "

 # <@    ")&." "

#  
23 
/
  9#  "  

 & '

(  % & '

()

.#.& 

 "   # & .&

,:  

 ,: ) "

.&#"  ##.

"

# 
/
 # &# #

:

 #)# 8  ). ,) & .& #&# 

  

 & '

() ###

/0802 # % & '

() ### /0802 3 

& #

 &&     :

  ##&#





)


&&*



















)'

 
' $*  













 

 !"

!

#




* " )


















   7>< 
  7>< Gaurav Arora 2025.04.03 15:21 I attest to the accuracy and integrity of this document