Simi Sehgal v. Deputy Commissioner Of Income Tax And Others

  





    
 
    


 

 

! "

"# 

  



 !"

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

 $  %&$  '


 &&
 %&$ '  '
'

 
' $  + ,-.'$/(.0..* $.12 /.3.'*24.  5/)  .0#$.3).6'  .*-40 67/   *8.$.'*24. 5/ )* '

 
' $( 
 /.66-/ .7) 4*.*
:  ;



0*0* 4
;:5/43 .<4'

=5 />4

?@ .*4 A0.6.4 '5! 
  

 .*40 65/)4* /./

0262* /) 7) 42*BC/10*-3).

*BC.*. ,4/5/ 0/4.

 5    !""#$ "').

*#
D;

  ;.*44*3.'*4**
D  ;.*%  !""#$"=#
 

 .*/44*3. @'*4**

D  ;  .*  40 6  .)).-  5    5  *.  /.  .6    * )0*/ .3 ; /.2/.*6.*40 65/). .*)0 */ Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

  

7/64* 5/4.



 /)/.

4/.66-*/4*.*
:  ;

0* 0* 4
;:5/4'

.*4 A0.6.4 '5! 


 '/-0*/./

0-0/C/.*10 *4

0/

.3'275/4406.E54.*.*

  

5/, '

7/'/.

B )454.66C03.*/./#%/.

<460 2 )7

0/40* 4
;:5/4'

  *.,4/5/ 0  & '

(%&'

().667*/7) /

.3

0'.

. */) 7)'BC-.-6BC/ 205667/)4*0.

6.**70*/4'

.*)4* .44*-6C'5 .*2 * D 275/.B2'/) 7) * ) *5' 3 5  &'

()*4**
D  ;.* %&'

()*4**

D  ; : 66/)*-.))64. '5.C'.6  .** ) *5 )

 &&
* )'

 
' $*    

! "

"#  .0.2.


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