Somesh Mittal v. Assistant Commissioner Of Income Tax And Others






    
 
  


 

! "

"#  

  

   



        !  " #

 $  %&$  '


 &&
 %&$ '  '
'

 
' $   $

% &

'( "') * +

,    #





,')#    +)    #  --- '

 
' $( 
  +  #  #

  

 ../0./.1

))


2 


34
5  6 
34
78  9)



 :./
2 ./
3 . ;)  #

      ) ,,

 #  <

#

 , ( *)+ #  (    = 

)      



!"

#$ $% &  $ !

#  >%
11 ./. 

  
3/./.!' 

!"

#$ $% &  $ !

5>%.
1/3

./.0  

 8  .3/./. 0 ;  )   ## +    ?             

#)     > , )  #

 #)   <     1  #

   + 

 ../0./.1 ) Gaurav Arora 2025.04.08 18:47 I attest to the accuracy and integrity of this document



)


2 


34
 9)



 :./
2

./
3 +)    ) +) 

( *)



  )    , <  )@

 

 .3/0./.. =A

<   

    #  ()    %   ) , #<  ) 

)


2 


34
 4    = 

)   

 (!

)! !*  !' 

(!

)! !*+ < <

#

    )     #  <

#

  (+

+  (   ,) < #)  <) 


34
#  +(   ,   , <  ,  #  <

#

  #   

  

 (!

)! !*+  
3/./. !' 

(!

)! !*+  .3/./. 2  # +## 

  (    #  )

 &&
* )'

 
' $*    

! "

"#  '),


   : @% 
  : @% Gaurav Arora 2025.04.08 18:47 I attest to the accuracy and integrity of this document