M/S S.P. Construction v. Income Tax Officer Ward 1(4) Chandigarh




  



 !"!#$%& '(") #"

*+ !# ,,-- ..

/"
# 0  1 !

*23 *4%526 #!7 *6 ,

"-#

'$ 89'

 )
:

' '
9  89'

) )
   9 
 

     

;

<:+0 *'!

.2 

     

  !"# $% & '() *

  

+ + !,$  - "# $ 

.

* /0/0.

* & '

() "1 223. 3!, # !!-!4

*5

6  5 '

)7    #               

            8  #   #  5  *5   



 

*   *   5  5 

   9:

)7    #    

5 8  

*     

5      8  9  ;:

)" 56 1 &

)  # 5     #   ;

      9

 #  

        *   :

)7     #   " 8    %<  * 5  *  

 #

 

5  

   24<

 

  # # !!,! :

)7

* "  

    %<* 



  * *   



*  5               



*:(   5                   

    #    ;2 - !!%    

    + #    5 *  # # 5 5

 # #   # 

*  5  24 

# !!,! !!-!4 !!4!% "

  #  1 

 # 9   5

 7

 *  #    #   !!,! 

  

 !!  $        9  5    8  

5 5#

 # 
2-4!!!!35  



    #   #  5  4<5  # ;




+42!!3

#

 # 

 

  * 
 2,43 **   

   

  =

 

+  !$    

   

 *  #  5 

* 

# 5 

 # #    

    5   5 

 # !!-!4 *    

*  2-  5 

6

5#

  

 5 

 

    # .

 5   5 5# 

 

 

4 + !+$  +  8 * 9   !< * 59 *   
,24+%+,3  #5 59   
,24+%+3 *

  

    
 42,,3    #  5      
2-%%%+43

**                $    2   , !+ .## "# $& )>."&)?

=

 

!

 !2$  ,."&)  5 



*  #  5  



 *    5 *   6 3 9  

  $ **  #

  !<5 5  

$  



*  ."&)  # *   !<      *  9      

     8      =

 

+ + !,$  -

 5    *  %<    

 * #   4<5  

 @     +

7    

A    

  

  ** %<5   * $ *  #    "  5       

     8  9 5 

 

 *  9  5#    ,

  # *   

5  

*     #   



   %< "   

   #   #   $ 

   "    *   

  



   *  $$

*
,!!!3 "

  

9           #   #

9 # 9

# #    

 



   # *    B*

  # 5   

 #  $ 
 !!!!!35 5 1 

  *95 " 5   *    

  5    9    

    #5 

*  C

   5 

  !< *  

5 5 

 

%< # 8  

* 

 

 ' 7 

  

   /

 8  95  

 ## 

 

 # 5  *5#    "5

   5  #5  # #

 5

  #5 *

  5   # #5 

 

 

 5 *  

 D  

   

      $

 #    #  

 

          *  #   
+%4 ,3              24  7     

  

  

 # 



5 

 *        ## E 

 *

 

 

   *   $$

* 
,!!!3  

  

9       

    #   ##

9  # 9

# #  

  55 *


%+4,!!35  5

, - !!- # 

5 59  #5   *  # 

 

  

   # *     5  *  

 
-, %,!,3

   #    5 

$ 
 9 F *

*       #   5      

 #  $ 
 !!!!!3 55 1 

  *95   

  ## E

 *, 5 *  'D#



      #

  

8    

 

   

8    

*     *   $     $ #   ,#

  !+   

8     " 5

 

9 5      "

  !<*   
,24+%+,35 5 #  0 # 5 59 
,24+%+3 D# 

   
 42,,3 

 

 5 #  
2-%%%+43 (  

 5      



5   

  5 9  8

+ 156   9  8  5               7  *  5            

       F@0

8

@  @ *.         .

.!#=">"
&  )    5 

 * 5 $ 

# *  5    '     6                 5 $ 5  #  6    5 

* 5 9  8 

   5 55    8

  

#       5  6

8





 *

   * #  

*    * 59  #    

    

    6  5 5



*(

2 7 

 * 6  6

 

 9 

 #   5    ' 6  5 # 6

  9 

5     # 

  #   .## "# $ "# $ 

 

   

  # 

6

  

5 

  

   

          

 

#  *

 

   5    

 

        * 

 



     @5

 

   8

 

   #    #  5 #     



  #   #

  $ 

  5   5      #  

    *    5      $

  5   #  

 5

# * 5 *       $   

 #     #         

 #           0 

 



  

*#  

   0

  



     $   . ## # #  



    #  * *  

 

 # *   ( ,  

            5          

*                      8

  " 


 &  )5

5 #

 5 *5 5    

     <

5    '

  

 #

   

  5 *  5   #      

  

# 

        $      .##     "#  $  & )  *    

 8

*# #

* 

5  6    

# 5

  "              

      

 5  #     5

  

 5  5 *5  



<   5    

 15    5  



 

                  #  5



* #

  3 5 

5 #     5 

 * * 

        " ##95 *                 #    *     # #    *#     *# 

          

           6

 59  #5 *   *  * # * D    

 * #  

 # *
-, %,!,3 5  #   F #   

 

 1#  .

* /

         # 4< / 



 5      %<5 # 8     5

  ."&)   %< (  *  %<   

   

5    .   

  #   5

 



 5 5  8

*#      "1  %!2 

!

 !2&
  



" 1 24!2&

   !

 
 


 

  

 , !, "

$ 
" 
  &!)++ "B++&
G@) !%&

'

 ( 

&) *
  " 1 +    !2   

   2 !

!2  &/ )  * 

 

 

   # 

.6 

6  5  

# 4;

<:+0 *'!

.5 +7

?*+ *<%2& 4

;

6+. *75 @7"@ +7