Puran Chand v. The Financial Commissioiner And ANR
! "#$#%&
# #% '
( '$)$
$*%! % $ +&,-+... -
!
### .. -/0'
% & '(%) +' " , " ' %- '(%& +- " , " %/
0 , ! !
! ,"
/ / ! $ 12
3 22 0
$! " % , !
0 "
, 0 ,
4 0 $ "
,
"
5 %67-
! " %
!
0 % & '(%) +'"
! ! 0 $ 0 0!
'(%' 0
""
!
0 6( ,!
! ! 2$
"
" '((6 , 0 " $ " "
* $ %#% %!# ($ '
1 0.244 !0 $
0 2 #5#1 '# # #%
.)' %! ' 6 )' %! 7 '$($#% %"# 188#$$#% ' %! 7 '$
%& '(%- "" 0
! ""
/20 $0
! 0!
! ! "
! %(/%+' 3 0 0 '& %67& %67& !!0 !2 $$
!! $ " ! "" .% '(%' +%0
!
$ , $ ! $
-/1! !'((6 !
0 6( , 4
1 $ 94:
6.)% ;
%! % 7 '($.
'3 % %! % 7 '
%( %% '(%& 0 "
$"" ) '((7 2
" :,
! $! 0 '((&
!3 ,!
,!: !!
< ! 4 4 ,
0 "
, !4
!3 ,!
3 ! :, ", !
''
'((& 2 2 / ! '((& / , $ ,0 ,
"$
< =0 '((7 ) '((7 0 ,
%67( !>
"
, %67( >
4 3 " %67%
3"" , %67-
"
%67-0 02 !!
! $$,"
$ 0 !!
!) '((7 < /
! ! 2 $
0
, !: !! 0
"""
, $ , 0 ,
!
< =0 '((7 $, '((& / 0
* ! !
" ?
$ , 0 ""
! =0 '((70 !!
"!
!0 $
! 3
+@ , 2 """ 3
=0 /
= % @ !
!
%67( 0 $
; 0 0
$ ) '((7 0
"
5 %67- 0
.
'
0
, ! ! !
!
$ ; $ * !!
%67(
0 !"
$ !
- ""
+
0 "
!
$ " ,
"
0 ,
" !!?
: $
! "
! " , '((&
!
0 0 "
$ $) '((70
!!
" !
4 " "" !0 '(%' 0 $"
$
$ ! 0 $ ! "
%67&0$ !7-, !
* '
1,$"
$ 0$)*'
2 0 ; ,""
0
3 $ C $
1
, $ ,! .(,
4 "! " "" , ,$ $ "
* 0 , D3
.. 7' 5$.
+99 . > " 0
, ! 3 " %6&6 / ,!$ ,0 , ! "
"
.&.+7(
!"
0
, 0
" $ 0
1
! 0 $0$ !
, < , "
,!
0 "
%66) -7 , !
! 8, ! ! 0 "
$
$ ! , 0; 0 , "! " , ", ! 2 !%66)!
,
&
! 3 $ C $
!$ 3 $ C $
0 " 0
"
! .&.
7( 0 "
!
$ 2 !
0 "
1 !!
!
!!
2 4! $ 2 " !$
! 0,0 " "
E ! 0
""
*"
F G
%66) ", "
< ! $ !
:
$ $", ! 2 %66)
0 "
$
$ ! , ,!
$
0 ,!
$, " 0 "
" ? ' /
0.. -2 @
)!A E "
2 $+
+I E " +I