Charanjit Singh Pruthi v. Central Board Of Direct Taxes And ORS

 





    
 
 
 





 !

!" 



  



          #  $%# &  &
%
&
%%  $%# &  &
&  
& # 

! "#  !$ %&!

'"(  )  

 ! "

#

  

  (

 !

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

 

      

(   
--./-/0  (


12) 3(&4'( 
5.
6)

7'( 
5.
89:

( /1-;/-/0  (


12'6
9)  '( 
5.
: 
--./-/0   (


12'6;9 )  '( 
5.
(<

(

)'$/-/
=/-// / >  (  )    

  (       

""    

 

 ("?#   &  ?# =  ()     () 



 !

"# #$ %  #    @
010=/-/1((  &

( 
5-/-/1  & 

 !

"# #$ %  #  6@/
0-5=/-/; (( &

9(  /5-/-/1 ; >(

  )   

Gaurav Arora 2025.07.11 16:03 I attest to the accuracy and integrity of this document

 

   & 1 @"()  

   () ( 0   

    (    

(    
--./-/0

 (


12) '( 
5.
:

( /1-;/-/0   (


12'6
9 ) '( 
5.
: 
--./-/0   (


12'6;9) '( 
5.
(<

(

)'$ /-/
=/-//     3  ' 

#   (

 

 & "

) ( (A

) (

 /5-;/-//)    

? ( ) (#&    B' 4( "    

( (


12) '( 
5.
 . '=  ()     

 '

( 

)   &  '

( 

)*  

 



&      

 

?# 

  ? # 

" )  (  '( 
5.


(((  # )"

  3"

) ?"   

 

   ) 

&) 

 '

( 

)* ( 
5-/-/1  &  '

( 

)* ( /5-/-/1 2 '    

 (

 )#   ) (%
&
%%)  (&  
& #)    

 !

!"

 +"' 


   $A 
  $A Gaurav Arora 2025.07.11 16:03 I attest to the accuracy and integrity of this document