← Library
High Court of Punjab and HaryanaCWP/14318/2017dismissed

Gurcharan Singh v. Principal Commissioner Of Income Tax-I And ORS.

2017-07-06Mr. Justice Surinder Gupta,Mr. Justice Arun Monga6 pages

Gurbax Singh 2017.08.16 10:57 

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

+#%"#/ 011#$$#% +%"1  23 %!) +$ - $/%! %$ 4& 564  (7 4 46   564  (4 6 

  8 97*1 +4# 0:         

  

       !  "  

#$%& ' ( $)

#$%&  $#(+  +    !  &  +   +    "   

 &  $-.

 /     + "

   !   

 $)

 +0

$

 (                 "

 +   1 -  (  + 2 " !      

##%3#,  "  ##,3#'

4     " (  " 1 & 5       ""  1  (   !  "  "

"       1  ! (    !" ) )

##)(6 7 6!   (" 7  " ""+ !         !   " ! %,% 8           

%9    " $# (   1  ( +  !( "" !

"4   1  "  !"      !" (

 +   1 

 1(    (!& + "

 0

 6$9,"1 &$'

$:;<= 

#$) &  $-  ( !    !     !  6 $9% + 6$9, "

 (! (  (  "  " !

!" + 1  !" *9#%)-3  6$9,-$9 :$= 0

  "

(+ + " (   " (!   $*' 9* )-3

 0

        

"  1      (               %    >     +(      !"      

  

" # ?

26!(  +! "

2    "" " 1( !!!     (  

      1       6

#:*=-:

=+"1 &54   !      "

  @  

 & *  ( "

 +"1 &54  @ 

   "

 (       $)A   "

  + + "

   1     +  ""  " 1 &     @   $)

 & !5

 "   5  "  5 "! 6  7  6!  1 6!!67 6!6

"6!(   + 

!     "     (  (    " ("   &  "

  + " +    "     4(+!  "

! " !  +       "

 +  ! 5 " 1   "  +            + 

! 5 



  

&     "     +!  !  "  

"   " (   +  +      6+     

   +  ! 5 (>   !

+ 6> 2  2   #

#$% (+    + 2   $ ,',%$#-3 0 * ( 6

:*="

2 "

" " & "

       0

 1       $)

#$%:&  $#= "  0 *(+(  +(!- "   4 + +  * B    ! 0

 !    "

2!   "  !



+     +  +   "   

 6$$ $,%$:;<= ) ?  6 $$     +"      +

      6 $$       3

;0  !    + 7"       " "   (  "+"     (    +  +  C

"  +          "

         .  5    1 6    !   

     >"

 "   +  7">"

<

  +     !    + 7"      "

"   (  + +C "   +   

"

     1  !((    !" ( "

"    (  " ( ( (   ( +                   " +6$$ ?   + +( (  + + /!5

:& *=  &    $)

 :&  )=      "

  +  "

"

+       $)A   "   

"

"+ +    % ?         + +        "!    +  

   +   "     + 6 $$       !" "+" ;8 97*1 +4# 0< *!,  *09 ':  ;1#

= 0<  >,$5  *!,  B 2!-   $ B +  $