← Library
High Court of Punjab and HaryanaITA/240/2016dismissed

Arun Trehan v. Principal Commissioner Of Income Tax Chandigarh

2018-09-06Mr. Justice Surinder Gupta,Lok Adalat Bench - 310 pages

ITA No. 240 of 2016 1 GURBAX SINGH 2018.11.12 15:08 

     



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

(/(0

*&

(*'"

1(' 2233 ++"

   4!

( " 3+-- !! "

("- 56*'"

1(' 2

!3"

"

 /#  78/  &9 / /8   78/  &4&  

       

   

            :;9)-(/

+* !

" 

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

 

,

 +- 

.#"$ %&' %'!( % #"$ %&' %'!( + +/

0   %('    #. "

-  !)(! 1  2 34



%!

'5 %'!(- 5 +/#. "

- 

 "+

    6 1  2 "+

34  #"$ )7  7%'!(  %'!!0!%

ITA No. 240 of 2016 2 "

 

.   !* ') %'!(    

+ 

8

0 4 29

 .   #."

-

"+

 

 

       %(5  #. "

-     

.  

+

     .



8 8/: 4 9  

    .    "+

 



    ,/;



<     

  .    %(5 #."

-: 4 9  

    .      "+

   

  

  +  + 

-  ='#       .  -

 > !

%''5 +/   

 ?+0 - : 4 9

#."

-

"+

 



  

      

 

  

.

 ='#    !''@ + 

- : 4 9    

 #. "

- 

 "+

      .   /   .



 :3 &    

          /        #" $  %&'   %'!( .

/ +   "

0  .%5 ) %'!!  . / %'!!0!% 

 . =)>%''70



.    ='#            *!>('(570     !&51!4  $ !&51%4

ITA No. 240 of 2016 3           "  A



 B    . =)>%''70 "  A

  .    

. 

 ='#  +/  "

 

 ..   #. "

- 1 #"4     %(5 !% !!

%'!*   

 

.     ='#         < 

              %(5           "

 /'!

!% %'!* - . +/ #"

/ "+

?   

    +/   A

      -     %(5      " #"  

  

5!

'!

%'!& -  !   +/   A

  .    



 " 

+ "+

C 

%!

'5 %'!(- 5  "+

        A

 



 ='#   /8/ ""+

+/

           

  1 4

  +/ #"

, 

+/ 

0   * 9       (                

      !"

     #   # $         %&!        

ITA No. 240 of 2016 4   '    (         #   $    )  >  8$ 14D14 



.   +/  #"    %(5      

 + -      %(5 1!4           * " +         '   $  )                $,         # )  )  $# $         $     ( $   $ - )            )   $    $ $ )   $   $   .'  /'''''''''0 = + 

 %(5 .

   +  #"  /  /  8 +   

.

        .

 +/   A

    

    < 

   %(5  +- 

  

        < 

    

  "

   

. 

   

. <  %(5 0 4 

+E 1+4 

+< 

 

ITA No. 240 of 2016 5 # . .- +  ..  -        %(5 B  1 4     E1+4+/  +<  +     9 . +0   

+< 

   +< 

      0 .   

  %(5 

+  )  "+<  .

    < 

  " +      

  +/   +/ A

  .   

   A

 # +   A

.

 . 

 %(5   / 

+  A

 < 

  " <  .

 B  +  < 

 +   

    !'

%(5 

+.

 

   .   " -           1%'''4%&5#"

=5+  0 F>  "   +  +       +    // .  ..  +/   A

E    /           

 +      .

    

ITA No. 240 of 2016 6

 

   /  8.      +  # . /

  

 /       

 <  

   . 3 !!

" .

/           +   - 

     %(5     

 +   

   + -  +/        A

.+      . 

 +     -    

 

 1%'!(45=&#"

%''0 2%!

" + +     +/   A

   +     .    +     +/  .. %(5 . /    +  .

 . -   

          +  

 

/ .    .    

    

/ "   .+ 

.

3





        1 4    1%''>4%)*#"

%=% !% " 

  - +  - + ,    + /      

  



.        

  .     +/  A

 !&5154   . =)>%''70   , #"   - 

    %(5    

ITA No. 240 of 2016 7 - /       

.   G !''@  ='#    0 25  H.  

  .      +      

 /   

.    ='#   . /  %''(0'>    / /   +   

. !''@   -  /    

. /  %'!'0!!  



 ='#  +

 G%*@  -   I 

. !''@   . /  %'!!0!%   +    + 

-    . 7 D#  

 

/ %'!'0!!

"..

 . 7 D#     

/ %''*0 '( !''@  ='#  +

  /-+  .        ='#    +  !

& %''& " + +/

   . . !&5154 #" ,.

-

 / 

- .   A

 *  #  

  +   

   

.  .     !&5154  5!

!

%'!&  

 < 

  I    8        /

.  .    . 

 5!

!

%'!%& !&5154 #."

-!)(!

 + 

+/ %(5 #."

-!)(!

3 !5    B     #"   /           . +  +



    ='#     

  /   + 

-  +    



ITA No. 240 of 2016 8

%'!!0!% "  

   0 2#  

  

%*@ !''@       

/  %''(0'> "



+

+/,?+ #""     

%> * %'!*  /



. 

  

    !

  "  # $    #" $ >)=7  7%'!%  ,        A   /

               ='#  .

   / 

< 

   "  A



!'' 

* /  / +8  

/ . +

   .

 . 3 !& #      

.   !''@

    ='#     

  -/   

 /  . %''(0'>..



. 7 D#    + 

-      

 %'!!0!% 

.+  "  A

 

  - /     +

 +  . .   "+

  

   1 4



.

    $ +,.





,  - /

  "+

  +/- 

 %    &      '      

 $14 >%'=   %'!=

 %'

'= %'!=

ITA No. 240 of 2016 9 "          +    %(5       .      



 .

-   +  !*  8$ 14 14. /  

. !''@  ='#    %'!!0!% 



+     

 /  %''*0'( 

  . /  %''(0'>  

  +      .

            +/      -       '     1 4  

  !( # ++ 

8



. +/     /  8 /+

 . <:;9)-(/

+= ) &

-.

(*% <>"

!'' "1"= ?1!7  )  9 7   ! 9 +   !

ITA No. 240 of 2016 10 #  

/

0 . - %5 ') %'!!  %'!!0!% 

 . =)>%''70



.  ='#        *!>('(570    /         !&51!4      $      

0   !&51%4      "  A

 

. 

 5!

'!

%'!&     .    =)>%''70 "

 #"!% !!

%'!*    %(5             

. ='#       %(5           "

  /    - .  +/  #"

 " #"           +/  "+

        

     +/A

  -      %(5      " "+



  +/ #"

,