← Library
High Court of Punjab and HaryanaCWP/10390/2025disposed of

Rajiv Kumar Mahna v. Income Tax Officer And Others

2025-04-09Mr. Justice Arun Palli,Mrs. Justice Sudeepti Sharma2 pages

 

 

          



 

! "

"#   



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

,   $  %&$  '

 &&  %&$ '  ''

 ' $   -  ./01./ 23+/%,0 4/ 5/1./ %,0 4/%6

.+



 / 07/8* 9.%* */ , 94 :

. +

,  ;;;

'

 ' $(   ./:: 9 .+  +

 

4,/,  

3,3 , *4

< 6. 5 "/=4% '6

.

>4  ?(/ ,/::4

@3 /:/4

%6

A





 )/

,4 :6

.+

 4

 ,./.3 :0,  .+  B +

4 0 ,C8.73,95 +/,C8/ 

, / 1 4. 6.  .4/ 6    !""#$ "%+/,   D 

/ ,4

4,5/ %,4,,

  D

/ ,%  !""#$"'  



/ , . 4

4,5/ (%,4,,



 D



 )/

,  4 :  /++/  9  6

  

 6   ,/  ./  /:



 ,+3,./5  ./0./ ,:/

,4 :6

.+/ / ,+ 3,. Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

 

B.

: 4

, 6.4/

 ".+

 ./4./:: 9,.

4,/,  

3, , *4

< 6.4% / ,/::4

@3 /:/4

%6

A





.9

,./.3 93.

8./,

73 ,4

 3 ./5% 0B 6.4 43:/

64/

,/,

 

 6.1&"% B.  %./C +464/::8 35 /,./.$./=4:30 + B  3.

43 , *4

< 6.4%    

, /1 4. 6.    & '

(%&'

()/::

B,.B +



. /53%/ /, .+  B +

%C89 /  9:C 8 .

0 3 6 ::

B.+

4,3 /:/,, 3 , .4% / ,+

4, /44

, 9:8%6 /,0, D  0B 6./C 0%.+  B +

,+ , 6%

 5 6  &'

(),4,,

  D

/ , %&'

(),4,,



 D

 < ::.+ , 9/++:4/

%6/ 8%/:

/ ,,+ , 6 )

 &&* )'

 ' $*    

! "

"#  2/3 /0

/ 

   AE

  AE

Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document