← Library
High Court of Punjab and HaryanaCWP/20229/2018dismissed

Late Lal Singh Through Legal Representative Sh. Balwinder Singh v. Central Board Of Direct Taxes And Others

2018-08-14Mr. Justice R.C. Kathuria (Retd.),Ms. Justice Ritu Bahri7 pages

GURBAX SINGH 2018.09.11 15:40 

       

 !"!#$% &

& '(!#)* *+,)*& ) '+ -+ "

#

!.

(* '/!# +(!#)*) %0

+" "2 & ' (!#)*3 2 4!''

)  5,67+ 3 

+ (

  #8  #!

3 9* '!:

,#;

7<= = (%5 >>

!

!# + 4" # + ' +!+

 ?

" # * +" >

"-# # " 9$ @&9  (5 9 9&   @&9  (4(  

     ;

15,6 +9!

'3             

 

       ! "



# $%&'

( )*+,  $$   $%&( )  %*+#

-. &  #   /$   



 & 

 0 "   $      "  /$  " "     1  , "

"  "      $ "1 

 #/2 $%&'

 ( )'

*+ 

1            $ ,    % /3  " (  + 1  4 $ $     5 " 6$,

  

% , " ,21  ""  /33 " 7 #.1



-8

        $ 9 " &        :.----;/ $  "    $  -#

--'8 -8

-- %  1/  %   1  

   $ 1  ,   1 $91 % $"

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

""   , " , 

  "   <  $ 1   ,  $  -.



   1 4 $   #. " $ 8---;/"  $ #----;/ %= "1! &  $  $  -#

--'  8 -8

--  %"    1         , , " 

   1 ,$    $, $ 9  $  8----;/ 1  1 "

 ,     / /1   6 $-



--.1 1   --', 1   $   #:----;/     

  # 

,  "       %  " >  $   1$  " 

  8--;/

.





&

"" ,   

#1 ,=  1     

   , " 0    "    " & -# -8

-:  1 8 

 1,

1   "" 5 #

-.& #  %0  

#  ,    ?     ,    ,   / @   # $  #.1   $9 "&   :.----;/$ " $ #

--'8 -8

-- % $1   #. .



  " $    8---;/  "  $   #----;/ %=1 1     "

 ? 1 !   &      $                !   %  ,$ !  ;$ &$ "     " >  $      1 $

 " 

  8--;/ . "" , =   

# 

, ">  %  %

#

-.& #0    :

  :'     1  )" 

*   /  

    

         

  

   

        

 

 

   !

  



 

 

  

 

         "#

  

  

 

  



  

 

       

  

  $  

 

     

 

      

                    

    

  

 



%  

  

    

     

      %   

  

 &  

   '(    



  

 

 &  

 ")       

  



 



       



           

  



  



      

   

   





 



 *(

  

$   

 +  + 

  +#  

           

  

  

          +( 

         

, 

  

  "  $  *       



  -  " :'( +(,+ "1   , 9 "      1 

  , 9 "   " 

 %   " 

     , $,

  1        1  "  ;

A3 " >   ,  $$ ,   %  %1 0 "     

#      ,     " 

A3 "  / ) + %          $ 

--/  "     

1  

   8'(+ %$1  

 $ " :.----;/   ,9  $   1  2>  "

+%7  "$$1   '

-8 % $1    

+  ,    $   $    7      '

-8        :.----;/$ &  "  #  % '

1 ,  "     #.   %  '

 

 ,  

+%$191 ", & 7 #.1 1   $ &=

+&&&&&&&&&&&

+ %     "    #. 1  

 1    $   $   3  " 1 

$   91"  &   &  ?1  1 , 

  

 1  ,  1   $9)@"*

+$,!& 11 # (+

 "   1  ,9  "  &   & 

+$1 $ 1  1 # .

1

9 < ># '

 ", 3 ",   21 "

&+&&&&&&&&&&&& &+&&&&&&&&&&&&&*

B  '

2            

$  "  /                 

$.

  

 

   

 

        

  





        

 



  





  

 &   

     



 

  

    

 

 

   

    

  

     

    

 

   

        





 &- .

, 

1 $ $ $$ "  

,  $,  $,   $ 9   $      $   ,   $ 1      ,  ,,  %  #

-.& # / " #.  1  

-8

 1    $   $     1  $   91"   &   &   1 

 1  ,  1   $9 )+#) + ""*   $  ,!     &  1  1  

   # (+    

  "   1 ,9  "   &   &   % $     1   # -.

   $    

,=  1,    %     " 

      "   ,0   1$ %  

# 1 " $ ,  %  '

 3 /,,   $           "   

$",  % !  "$   $ , $    :;

15,6 +9!

'< ,)  ,),"

%3   :.#

"**!#) #< A)"@  ,) @9 ";  " @,  "