← Library
High Court of Punjab and HaryanaCWP/10177/2025disposed of

Harbans Lal v. Income Tax Officer And Others

2025-04-08Mr. Justice Arun Palli,Mrs. Justice Sudeepti Sharma2 pages

  

       





! "

"#     

  

     !"



   

 $  %&$  '

 &&  %&$ '  ''

 ' $   # $ % $ $ &$  '(!  $  )*'+ )  '   $ *!'( * *  &!

 ,' $

$!

- .! + ) '    /// '

 ' $(   0'

 & '  ,      1 1 

! !

* 3' +456 '7+4589:

 !&  



    2 212

! !

* 

,'* ;%'+45:     2 212

!

!

* <5'+45:   =   2 1 212

!

!

* 2++069'+45  >!   +?

213;214

  !

 '   

''

! ) )

 '   ,   ) ='!

&  

 =0;   % '' 0! '    

! !"

#  !  

  0 @ <<;212       4 1 212  $ 

! !"

#  !

@ 2<14;

212A '   9    24 1 212

   !

    &    B        '  

   Gaurav Arora 2025.04.10 16:07 I attest to the accuracy and integrity of this document

 

 ! '  

')'    !

 '    !

 ' ,' 

'  < '  ' '

 & '   1 1 2122

!

!

  *  3   '  +  45:   !&   



      

2 212

! !

*  ,'* ;%'+45:

    2 212

! !

* <5'+45:

  =   2 1 212

! !

* 2++069'+ 45  >!   +? 213;214  '&!

'' 

! &  +!'=  '    !

    

!  '      ),    ' !

C    24 1A 2122'0%D ,' ' 



= ! ''@E+0'  !

) ,

!'  !

* 3'+45 +0;  % '' 0!    %

& 

'   $ %

& 

'( 

, ',   '



!    '   ,  =&  & =' ) !

,'  !    , !

'+45  

  & =  ) 

   ),')'   ,            %

& 

'(

   4 1 212

 $ %

& 

'(

   24 1 212 +

'   &   =

       )

 &&* )'

 ' $*    

! "

"#  .!)+  

   ? C@   ? C@ Gaurav Arora 2025.04.10 16:07 I attest to the accuracy and integrity of this document