← Library
High Court of Punjab and HaryanaITA/67/2014dismissed

Commissioner Of Income Tax-Ii Jalandhar v. M/S Deepak Heritage

2016-08-08Mr. Justice M.M. Aggarwal,Mr. Justice Avneesh Jhingan5 pages



       !"#$% &' ( )*)+", ", !"# )**)- ./ 01- 



( 2-*3* &4*5-)(6 

*0(  

    

 

  

-*(+ &- 7)258(1)/02(/ -(1

( &- 1)(830/02(/ -(1-*0( 9999   1)* )*6)*((1-0- (1

( -):3 )* -*)(0)-(*(1****)6 )-( ;

-(  #!

<,=(1(3-2-0 -0:;(1-*0(.**** 1-0->* **0:;(1-):3 ) 6)*((1-0- (1)**)-  % *' ))6(1 -( !?= *')(3- 10**0(1-0-(1-*0(.****@* 6)*((1-0-  (1 ****)6 )- 5)6  00)()   :3(  # <! --* ( (1 -*0(.****@* -(3-0 )  3(   :63* 3-1**  )0:;)()-0-(-03)(*

020;( (* 1 ((--()*((1****(;-!""A.#" !

1 )*0)((0(1 

>)6*3:*(() B3*()* 

>+.  



 





     

         



        

   





 !"!   #  

$  %&   

     



  

 '()(*+,

 



 





    

 !"!

 

 

    "-     %&  

$     

  

 





  %&   %)))' 



 





    

 !"!   #  

   %&  

 

  

   

     

     $

  

   

  $ 

           . ()*(**-;(*>-(1(1-(>B3*()*-)*0) (1

< 1**** ) 0-(3- )0 -)6)   A</?#<4.

 1 ****)6 )- -C(0 (1 :5*   3(* 30- *() #$?%<'   (1   (/ #A # % - *1-( D(1 (@'

 1 ****1*(1

60(1-C() (1:5* 1****--)0 :3*)**

 (-0)6)(() * 1****)6 )- 30(1( (16-**- )(-(6 -(3-0 :; (1 ****  #=/ $= 0 #A= - (1 ****( ;-* !"".",/ !"",."A 0 !""A.#" >* 2-;

> 1 )0)6>*-)*>)(1(1

-(* (1-***** )(1* ) :3*)** ?*30-;-0)(-* (12 3 :3(!

!< --*6)*(3-1** 66-6(3( :3(< ,?--*>- *1>   B3*())- >* )**30  !A "A !"#" ( 3-)*1 (1  )-() -0)(-* 2-?"/"""4. 6>)(1(1)- 3:-* 0 00-***  1  )-() >* ( 3-)*10 ) -*(   )2 -0)(-* 1->- *0)*-)*)(1:5* 3(*)-*(   3--0)(-* 1****>*6)2*3 ))(()(*1>3*) (1)*-6-0 1****)6 )- * 30(1:)

*(: -600(1( )***(1->*0) -)*)6(3-* *'31 0

(1****)6 )-@*0)*)(-C((1:5* 3(*:3( )0

 -(   !?= )*(0   00)6  3(    # <! --* ( (1 ****@*) -** *>- ) 0 10-((1

60(1 0)*) (1% *' ;)6(1

-( !?=0*(()6*)0 (1-0- (1****)6 )-00)6((1****@*-(3- ) )(1*3 # <!--* 1-*0((1(1-101

60(1

-( !?=0(0:;% *'

1-):3 0(0(1

-( #!

<,=  $ 8() #$$   (1   (/#A # ) * - * )( )* - 2(-0**30-+.

    

$ 

/ 

  

   0    





'1

  

   

    ,

2   ,

)

 

 

  $    

     ,





2

 

$  

    ,

"

 

        

  $    

     ,





2'  "  -



 

 

 

      "  -

      

    

  $

    

  

       

 #

     $

 $  



   3  !  



 

 $ 

 $

    $  4 !

 "   " 1(7 2

1((   $ 

 

$ 

    $   

   $

" 1((

$  

  $

      

  



 "    

        

 

     





   

  $ .

( )* ( **-; ( - - ( (1 -2)*   5)6  :*( C306( ****(/ (1 3(1-)()* - ()( 0 ( 0( ; -*:

 -1>1)1>3 0:*(0(-)(1(3 ( ):) )(;

?

1****)6 )- 30)-*( *)0A-0)(-*(1( (1;10( 3-)*10(1 )-()-(1((1->*0)*-;) (1 3(*403(*    * 30 (1( (1 *1 ;(*  *3()20(*1  **(1!?/"""4.>* ;()-32((1 -2)*)* *()$"%)))' (1(

% *'/1>2-/0)*6-0>)(1(100)() # <! --*((1****@*-(3-0) )0)6(1() (1(>*0(1 -( (1****>3 0:-(1$"=>1)1>*(**):

 1% *'/(1- -/0)00( ;(1 -(  (1-C()  (1:5* 3(*(16-30(1(****10-(3-0 > 6-**- )(-(6/)()*((13(1-)()*(*-()(1--( -(

*31)-3*(*/(10() (1 -()*(0  00)6 # <!--*((1) (1****(:*)0(: -2-*-)--()

*'10(1 -(*  )2***** )-*(  16>-0(1-)-*(  01- 1 -(*  *****  16>--60 -#

!#=(#, <"=>1-*(1 -(*   (1- ***** ( 01->-#"

$=/ #!

"A= 0#<

= 1  % *' 0(0 (1   -(   !?= 1- )*/ 1>2-/ (1)6 ) (1 -0-()0)(>1;(1 -( !?=>*0(0 12-6  -(*  16>-0 01->* *31 ** 1-):3 (1(1-100(0(12-6 -(  *****( 01-*(1****)(1*: -3* *--)0 (1:3*)**( 01- 1-):3 :*-20(1((1% *'10 )0(1 -( !?=>1)1>*(:*0;(-) -6( -*)6 1)* )0)6 (1-):3 )*:*0 (*>1)1)*)(1- -2-*-:*3-0

 (1 )-3*(*/ (1   0* ( -)*  *3:*(() B3*()  > #"

1 )*/(1- -/0)*)**0  %8 7E  '   8 ", ", !"#   % F8G' D-2)0-@   Whether speaking/reasoned √Yes/No Whether reportable Yes/No√