Devashish Sehgal v. Deputy Commissioner Of Income Tax And Others

  





    
 
  


 

 

! "

"#    

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

 $  %&$  '


 &&
 %&$ '  '
'

 
' $    - # .## /0(# %1)02 00 , # %03410 50(,460  7 1+   # 02 $%05+08( 0 , /62

891 # ,:0%0(,460 7 1  + ,  ;;;

'

 
' $( 
 1088 / 1

0 9 +   6,0,
<  = 

2,2 , 6 
=<71 65 0>6(

?7  1 @6

AB ,6

C2 0806

(7 ! 
< 


 0

,62

87 1+  6  , 101

2 484,  1+   9 +  64 ,DE132,/5 +0

,DE0 , 0 . 6171 2  160  7 

  !"##$% #  (+0

, $
=   =0 ,6

6,50 (,6,,

  =0 , &  !"##$%#  ?$
 

 0 ,1 6

6,50

B(,6,, 

  =  0

,  62

8  0++0  /  7    7   ,0  10  08    , +2,1 05 Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

  

= 10410 ,80

,62

87 1+0  0 ,+ ,1 918 6 , 7160 

 1+  10 61088 /,1 6,0,
<  =

2, , 6 
=<716(

0 ,6

C2 0806

(7 ! 
<


( 1/ 2 ,101

2 /21 E10, 32  ,6 

21

05( 49716 760 ,0,

  

71. ( 91  (10 D  +676088E 25 0,101$&10 >682 4 +9 

21 62 , 6 
=<716(



  , 0. 6171 2   

 '

( 

) & ' ( 

)*0889,19 +

 1

05

2(0  0 , 1+   9 + (DE/  /8D E1

4 278891+ 6,2 0 80,,9 2 , 16(

0 ,+ 6, 066 , /8E(7 0,4 ,   49710D4(1+   9 +  , + ,7(

 7 

 ' ( 

)*,6,, 
  =0 ,  & ' ( 

)*,6,, 

  = < 881+ , /0++860

(70 E(08  0 ,, + ,7 )

 &&
* )'

 
' $*    

! "

"#  02 04  0


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