Rajan Kumar v. Income Tax Officer And Others



 



    
 
 



 

! "

"#





   !"

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



 "- )  "

 $  %&$ '  '
&
'
&&  %&$ '  '
'

 
' $  "

 .

 /   ,(  0 (  120(3)1 $

" '  -

  

 240- (2 2 ),$ "

56  7

2,0(8 2 ),$ "

56 "

"97- ("

"900(3)1 $

"

'   "- )  "

:::

'

 
' $( 

055 ,  - "

 -

 "  $ )

) 

 "" )) 2 $  
;  ' #$  %&3$ (

' "0  <3$ 

=> ) )

) 

"" )) 2 $  
; 3 ' 3$ (

)55 $ "

?  5$  "(' 3*



 @  )  $ "

5  '    -

    $ 

)"  0   ""

1 51 ) - "

 6 -

 "$ 1  )4A ),  -""

)4A   )

/ $0 ' 0"   $"

" '8 ) 2,0/0,1"

B  '#)) "(-""

)+ 
;

;)$  $

) 

() $) ) 



;)8" 2,01"

B  '#)) "

  + 




  )    $  $

)  

"(  ) $) )  



;



@  )$ "

5-- ,'   "- )  "0"5" 

Gaurav Arora 2025.07.18 15:51 I attest to the accuracy and integrity of this document



 )"-

) "

;

 01 0 )5  )$ "

5'  -

")- "

)

60 5  $ )" ' $"



%0 -

  0"$055 , )  $ )

) 

"" ) ) 2 $  
;  ' 3$ (

> ) )

) 

"" ))  $  
; 3 ' 3$ (

)55$ "

?  5$  "(' 3*



(  , ) 0  #"",3 0  A0) ")$   ""

" (1 6 ' $$5C '$  )

)



 ' /D%(  ( 0"4

"- $'$55A  

) 0  +E30" &$5"1

- 6  ""   $ ) 2 $  
;  ' 3$ (

3  )

/ $0 ' 0"  8 ) 2,0/0,="

$"

"-)8" 2,0="$"

"-(55 6 ) 6 -

 " 

" "" (""

) - "

 6 -

 (4A, ,54  A 

   ' 55 6 - $ ) "5)) 6)  3$ (

) - $

)$$ ),5A('" )1"

)  

#1 6 ' 4 1 ( - "

 6 -

 ")"- "

) '(

" '8 ) 2,0/0,="$"

"-() $) ) 



;) 8" 2,0="$"

"-() $) ) 



;

355 - ),--5$  "('A(5" "

))"- "

) '

)&
'
&&*   )'

 
' $*    

! "

"#  713 


   * "C+ 
  * "C+ Gaurav Arora 2025.07.18 15:51 I attest to the accuracy and integrity of this document