Manish Bagrodia v. Income Tax Officer
!
" #
# #
!
" #
"
$
# #
!"# $""
%&'(%'%)
* +#
, +-./ 01* +23+
4+23+5# ""
%&'(%'%)
, +-. +23+ /
6
7
0 8 "9 %2'(%'%%
* %#$ ": 1*
8
""6 0 ";"
0 $ *" 8
, +-. +23+ % <
"
"
67 0
6$ : $
$= +)&-) %'%-
0
+2'&%'%-
$= %+)'2 %'%(
0 #
%2'&%'%- ( ="
" "8 "
- $ : $ %&'()*+ #'(,-
-%(,./0 # %01'& #'(,-/0 # ""88
0
6
" 6 ""8 " 8 +23+
"6 " +2'&%'%- >%&'()*+ #'(,-
-%(,./0 #
?+) ;0 ", +)+ @ 0"
0 " "0
8 , +-. 8""
+-. $" ( # %2'(%'%%
, +)+""6 08" " " , +-.A 8
" "8
0
00 0
8 17 "
0 8" 8 , +-.
6 > "
! 1 "6 "
" 00 0 "
6 0 " / * 0 * 7 "
"
6 : 6 6
6
1 "
$ 6 " 10 ,
+--:
+)+8 %2'(%'%%
@ " 1 0 6 "
6
00 0
6
6 : 6 6
" 5 ) / 8
0 %&'()*+ #'(,-
-%(,./0 # +2'&%'%- %01'& #'(,-/0 # %2'&%'%- 3
"
# """
# #
"
$
%.+%2 #3+3& Whether reasoned / speaking?
Yes / No Whether reportable?
Yes / No