Prem Batra v. Deputy Commissioner Of Income Tax And Others

  



    
 
 




 

 !" !"  

   

 

       

 !"#$%  & '#   #  $%# &  &
%
&
%%  $%# &  &
&  
& # 

 ( ) $*$ +"',#*   ))+"',#*   $ '



 ) &*-./$.

.#/ "   $ 

'#  &  
& #' 
 $ / $ '

 '



# # 1


"

#"#

.


21$     , 
3
4 $ 5, 
3
678   #

# # 1



"

#"#

.


29$ , 
3
8# #

# # 1



"

#"#

.


3$ , 
3
#   :"

   ,;





 !

  # "  $ '



  #$$ "

* * # $ '

 < '

 *

#=$ -"#/ ' #= #   $$"

$    

 !!"# ! ' #>
92

2# 

 #

#

# #
 9

2# $

 !!"#! 4>
 

#$

 

 #

7#

# #  9

2  !

  #  "  ''

 /    ?    #  $      #'" #$   2  $* $  #   # "  $ '  #'

" #$ Gaurav Arora 2025.05.16 16:30 I attest to the accuracy and integrity of this document

   <$ 

 #$    

$ '



$ $ / #$ 

# # 1


"

# "#

.


21$ , 
3
8    #

# # 1



 "

#"#

.


29$ , 
3
8# #

# # 1



 "

#"#

.


3$ , 
3
#   :"

  

,;



$ / "#$$ "/,"$ $#-"

#  "

$  * <$  

"  @ # #  

$   <$

$=

'

   "

 #$$ >A,$

"* '<

"

$ 

"#

.


21$ , 
3
 3 , #   $$"

 %

& 

' $% & 

'( < #$ < '

$  "

  #$ '

 < '

=/ / =

$

* "

 <$ '



#"

 ##<"#

$ , 
3
#'



# 

 #/ #* # 9 * <$ =* $ '

 < '

#' # 

 % & 

'(#

# #
 9

2#  $% & 

'(#

# #  9

2 1 , $ '

#/''   ##' # (%
&
%%)   (&  
& #)    

 !" !"

 +"

*,  


   ;

@> 
  ;

@> Gaurav Arora 2025.05.16 16:30 I attest to the accuracy and integrity of this document