← Library
High Court of Punjab and HaryanaITA/155/2012disposed of

Vallabh Yarns, Ludhiana Thru Vijay Jain v. Commissioner Of Income Tax, Ludhiana

2016-07-12Mr. Justice M.M. Aggarwal,Mr. Justice Avneesh Jhingan4 pages





      

     

  !""!#$ %!

&'

!)!

'

*($!

 ++""!

-.

/

011&& !3'

*($!

 .&+ 0.

456*- . 7/ 0-

7 89.'

0:

04-9 7/ 0456*- . 7/ 0- --;<

6* ;

&

 ;!

=!> 7! '

 ?!,'

@,$

 ?A!

'

?!,'

 !$

6$!

@!>'

?!,'

 .!>&$ <!,$'

?!,'

&+ BBBBBBB

7 89.'

07  !" $&

!"'

&1&& ,C!&&&&5&

,(

3, &!1

2(& (,

  ,'

D

+ ,! A!

 E  $!&

!& 2""@ &(#&,!

,!"

F(&, "!@

  G$,$ 2!,&  (1&,!

& !&'

!"5& + ? & @$"

  2  )&

&+ +!

,1 &,!

!+, "!1 F(!

!""@!



(,

&,

&( "!

$! 5 1 ,$ &( &H  G$,$ 2!,&  (1&,!

& !&'

5,, 225 &, &, 3+ && !

"

(

, + ,!,

+ ?&

  ,'

DH  G$,$ 2!,&  (1&,!

& !&'

"!1

!""@!

5 , 3+ &&5 !,, #(,!#" !

5 1 ,$ &( &5 !

"

(

, + ,!,

+ ?& &,

  ,'

DHI  , &(22 & ,$& "A @,$

&+, 2 F(&, J !&&&& "!1& $!? &( "!

+( $!& #(" 1!$ A

!&&&& 2( "!1& $!? )?

&! #(" 1!$

!&&&& "!1 (,

 ,

&+, "!

!?!" , 

@!&

ED 2"

++!"&

( + A ,$&

 2"

!++"!,

J ,

,2!,

@!&

,2

( !&&&&& .&J''C 0 &F( ,"A'

1!

@!& !"&

( .&E''J

!2, !&&&& 1? ,$

!++"!,

J !, E

$& !++"!,

@!& &+&

!,



E

&&&& 22 (+$" , &&&& 22 #& ? &!""@!

3, .&'

'

DC @!&

, !""

#!"!

,!3!#" @!& !&&&& !, .&'D'JJC

!, ED

D

!"

E

!"

!& @""

!& $!?

, & &!

J 22 ",, !, J # ()$, !, E

J !,, ,

++!"&  ;!

=!> 7! '

"!

&  ( &"

!++!

#$!"2

2

?!

(& ,$ ",, !"& ! &&

&(++ $& ,

?

+!

,1 $! &(++ ,

E G 

, @&$ 3+ && + 

!, ,$& &,!)

&+, ,$

, && 22,

J 11( !, ! && +!

,1 ++!"& , +&&#" !, $!

,&"2 &!1 1!A

, $!? #

# ()$, !,, ,

!"

(22 , &,!, ,$& (1 ,& ()$, $!? #

,!=

& !,

!& @""

!& !" 6 !& , 1!A

&'

(1 ,& 22, , ()$, $!? #

,!=

& !,

D 9 &,!

'

, @(" +

J

!++!"& #2 !"

()$, !""@ @,$ !@

!& (,((&

?@

J

? # &!,&2 !+,

?& !"

J'

,$A 1!A @""

, &,

+( &( !++!"

2 &($

!++"!,

1! , !"

 &!1  &'

2 '

&+& &,, !& 1+()

1!

 1!,, !"

""

, +!

,&

1 , =+, +

       

  &$!1&$