High Court of Punjab and HaryanaCWP/17831/2025disposed of

Darshan Lal v. Income Tax Officer And Others

2025-07-03Mrs. Justice Lisa Gill,Mrs. Justice Sudeepti Sharma2 pages

! "

!"# $%&& "

'( ')( ')*+ , -( $ %&$ ' '&'&& %&$ ' ''

' $ .

1)- (# 1)- '2(/"

& -

,/ *34 5'44 ( 5") & -( '

' $( 5 - -

(

( 7

) ()( 4 "

& !"# $%2"

'78& 92"

78:(" ;)

'&2<

(") & -

( ) // (

- =

"/ (+3 *)(5# - (+3(

"& ) " &

"# #$ % # '- ( >

(" "

'( "

( ( 7

( &

"# #$ % # >

( " "

'( "

( ( 7

( ") -- 5 & ? & !(

( -)

( # / ( (") & -

(- ) (

= "(& "

$ -

" 5 (

(

( 7

) ( Gaurav Arora 2025.07.09 10:12 I attest to the accuracy and integrity of this document

)( 4 "

& 2"

'78 (" ;)

'&2<

7 5)( !) 52)

3(*) ( "

)

# ' /

=& "

")@

& "

(

( 7

& 0$'

- "

& "3 )#

( >A2 %") /

-= )

)( 4 "

& 2"

'78 8 2(

0 "& )

(

) & '

(

)* = ( =

# ) ' ( - =

'+35

5 + 3

/ ) &= -"

() ((=)( 2"

'78(-"

( ""( 53' &(/ ( !/

=& +/ ' - =

( - (&'

(

)* ( "

( ( 7

( & '

(

)* ( "

( ( 7

2 - ( 5-- "

' &3' (( - (& )&'&&* )'

' $*

! "

"# 1)/2

< @> < @> Gaurav Arora 2025.07.09 10:12 I attest to the accuracy and integrity of this document