Narender Gupta v. Assistant Commissioner Of Income Tax And Others

   



    
 
 



 

 !"

!

" 

   



   !"# $#%&' (  #  $%# &  &
%
&
%%  $%# &  &
&  
& # ) *+,-+# ,  ** # , # + *#../ $0+ *+.+#1./ $

+ &  
& #' 
 +$$/+ 




. 
3 +   !" #
4
5 +6 
4
78$$ 9$ #  :



;

 < $ + ++,$, +0 ,&=+>/ &= - + ++   

 !!"# ! # 
 

   # 
 

 $

 !!"#! 5 


;+   8#   

 ; <  $  /    ?      +  $   + 

 +,+$ $ ++ 0+$  +   !++ +$$/+ 




 Gaurav Arora 2025.05.29 18:35 I attest to the accuracy and integrity of this document

   . 
3 +  #
4
$$ 9$ #  :



;+/++/ +=+>  + #,0 +  $@    ;

 +-A!# 0+#+&   $$= ++ % +" $, 0+ . 
3 + #
4
 4

- + + %

& 

' $% & 

'($$0+0+  #+0#&=//$&=+ , $$0+ $0+ #
4
   /$=# ,  ,0 +&,#+0 #    % & 

'( 
 

  $% & 

'(   

 3

$$+/$ # =#$  (%
&
%%)   (&  
& #)    

 !"

!

"

 , 


   :@  
  :@  Gaurav Arora 2025.05.29 18:35 I attest to the accuracy and integrity of this document