Arvind Kumar v. Income Tax Appellate Tribunal New Delhi Bench
!"#$" # $ "
%&
'()% *++,, - "
).++,,% , 0%
* +
"
%&
'()% *++,, - "
).++,,% , 0%
* +
!"#! #
!"#! ! % "% 2 3 0(0%24&4 %0++,, 5 6"
"% 0
%8 0(48%"8
(
,4 %0% + 5 6"
::::
(0% 4"5%,6 $% 0%
0++,
4 )%,,7 ,2 ;< 2
9 = 2
%
9 0 ++,
"
&$%&'('
0
>(9) 0,,
+ " = << # 90% )) ?(
,7 %
&,&
/00 ++, "%%% 4 %/
93 %)" = # "
++,,
0 )(+
++,9
0%% "# " #!5
.(%<6+
/20 ).++,, % ,4 ,0 04 7 ,0
"<$<@,@ #;4 % 0
) 2% #A<4 7,, %%#<"#B" #;5
.(%$6 +
/20 ))
% ).5++, 6"
% 0 %00++,,
99
9%/
( %2 ) ((%
9/ (,/% ?( "0 ++,, , , 7 0
%2 ) " 0) ((%
9/ (, /% ?(
( % 0 ) 2, C8 0 0 ( D4 70% 0
%2 ) % , ( % 0% ( % 0 +%+% % ) C
( 8
%2 ,E"D0 ++,, , 0 )+( %(%
%0
) 2% #A<" 0%%4 ) "#;" #B4( <B0 ).4 !B4% ()
";4=<4;$#@7
(0++,, " +%0
%) (%
0/20++,, 49%
,
"#4A;4A!@7
)%)C8 0 0 ( D
"4A4<A=@7 )%) 0
%2/(
" - %% "#;" #B5
.(%640
%)
"A4B 4B$B@
0
) 0/
%+ 2
0 3 00,
37 0%/20 &,("0 %&,(0 37
0
)"F 0% + 0
( .+
, ) /2 0 ++,, 0 (
$
"A=4##4=B@40
%0,0@A00.+
, ) 7% 9 (
%
9,24 )(
"4=<4!#@", .+2) 7 0(
" =4==4 ;#@"
)4
% ( $A $A 0 ).7 0%9" ,2 +%
( % 8 = 56 56 0 % ,)
)@(%
(% +% (,%
) 7% % /
+%,2"9
0
%%40++,, , ++,/% 0 ))
% ).5++, 64 03470 07 +%,2 ,,7& %%#<"#B" #;" % 0 ( (
, 37 40++,7
)
407&%47 0 % +0 (
,,7 <G0.+
40
,,7 7 % @#00.+ (% ""
"A4=#4###@
%, %)+(
"4=<4!#@"0++,, 0,, 9 0 %%/2
9 ++,/%0 ).++,,% ,4 07
)
& %% "# " #!5
.(%<6" 4 0+% ++," 0)
9%(
++,/%0% ,7 00
D ,% &, ),,7() ( (
;# %
"A4B 4B$B@7
&, %
9
0/
9 %(,%"$=@ #B"0% , 0 .)
0
+/2/ %&
900
%0 ) 0
(
, (%,
3
"A4B 4B$B@ 7 07
,() A%4HI
0
).%(% "
40
%0 90,2/ %&00.
0 0+,
37 0
+% 470 07 ,%
) /20
"
A I% (
,%0++,, 0 / /,+%( 2() 070
,() A%4HI40,
3
"A4B 4B$B@7 &% 07 /%0
%"1%&%40
D , )00 0(,9/ +%&
( ( % 8 ;#07 , 0,/ /,/( 0
0 / ) ( (
, ,
9 3
(
8
%2,E 0
7 ,
97 00
%2 ) "0
) 7 % & %) 0 & 2 ) ((%
94 70 0
&%( ;#0 ( 7 ,,7/," 0
%7 ,
97 00
) 0 )+ 2) ((%
9/ (,/% ?( "F0 ,
9%(%
)
% + ) ((%
9 ) 4 ( ?( 0 3
(
8
%2,E(, /9 & ( ;#0" 0 % ,0 90,2%>0, )0++,,
9%( 7,, 09%(
, (%0,
3
"A4B 4B$B@"
0% +0 + (
9
"A4=#4###@40% ,0 / %&00
%0
,,7 <G0.+
, )( %00
()/, +7%@(,4 +3
94 % 904 )
,, ( 4 ,+0 4 &2 4 %&,,
9" &(0% 7%+%(%.+ (%, )
"A=, "0
%09 & (,,++%(
20
4 70(, (/) & .+ (%/(
";,30 (0
, )
"<A"! ,30 "0% ,0 (%0%0,00
,,7 7 90,2% @#00.+ (%470 00 /
(/ /20
470 0) /(
"A4=#4###@"
< %9
90%(900 )+(9 >(9) 40
(%
0 & 70
40% ,0 90,2
)
0++,5 60
/2++%
90&
0% 90+% + &"1%&%40 ++,,
0 , 29 &
9& +%&
" (/ ,?( ,7%
%
%
0 ++, "
(, ,24
)% 4 0 +% ++, "" " = # "<< # %
)
" 5 6 518 6 !"#$" # $ >+
@ @