← Library
High Court of Punjab and HaryanaITA/287/2016dismissed

M/S Ekta Construction Co Th Amrit Lal v. Commissioner Of Income Tax Ldh Pb

2016-11-15Mr. Justice M.M. Aggarwal,Mr. Justice Avneesh Jhingan5 pages



    

 



 ! "#$ % &'

% (&')(*(& &

+  

,&' %

& -+'.(  -/'0 1   23 .       

          /&   &*4'$( ., -&

 &5& * )(4 &- ., -& (& .  6666  

   (  

 ) (&.& (

&

8

  ( 3,' . .

9 & 10

 (

&

 (   7 & : 

 . (

8 )'1

;'

  8 &   :   

  

       

 



                !"     

    #$%&'()*+,-   

   

 

  

.

   %**   

      

  /  

 

  

   

           .  0

 !    

     ! $0$1  1 0 '23#%)4"0!

 

                 

. %**      .

   .  .    

   .          .   

 .    

      

     

      

   .

   

  #$%5%+*'%&,-               .  

 6 7  

  

       

 



                !"     

  +4&&&&&,- 



  

    5)   

      

  

.     

 

     8            . 

      

         

   

. 

      / 

  

     

   6 !  

  

       

 



                !"     

  #$%54*4&,- 

    .

    

      #$+4&&&&&,-   

      

  

.

    

 

      8           . 

       

             

    

. 

      

        /  

 



  9   

   6 3    

      .     

 

  

   6:

<  =-  '&,7 8  .' ( 9

&  '& ( '&,7- (  '&&.&.  '  ---": ' (.

& '..'& ('&,7>7 '.

&-

.'& ( '&,7 &



&".' 8& '.. . (& 71.

& 

(.' & 

&(

&'& (&

&.&  , .

)

8

( (.   .&   . (  )&. . & ---": '.

)1$ &

'

=

,&'

(.

& '&( "



  .

 (& . (1$"



& ..' ( '& (&

8'

. 

 7$ ...'

" 

 & .

( ) &'. &:'&,7 .  :'&,7

&

 .  ' ( (8.& & .? =  &

<-?-=": .&

& & . & =  <<  &

   !  8( ( '..  '    '&&.&..'& ('&,7 1

8 '. ( &

&  :'&,7 & .

8  1'

-!-<": &.

) 7-  '  8  ... ( '&&.&.

---":(&  &. ) &9 , 8 17 & &

 .  '  

'

& &-  ( .



  &', ( '.& $ ) ) , .

& ( &  )&. (& 8  , ' ' &

&

'..'& ('&,7 .17'&&.& . ' ( . (1

( , ('& (&;'

&7('

 ? ( , 8 $ 17 )  & . ( &    1 .  1 &,& ( '    ---": ( . 1 '&&.&.& ( (  (7 &( 

(8.  &

 . '      . (&& ... (   '&&.&. '    ---":    7   

& ( ( 

& (   .  &  '1

 ;'

 

8

 ! ) &

. ( ( . ., . &

 ' &8( (8& & (1'

 '& (  ( .  1&&8. ''&.   & , & ' & 

& (& @ & '  (  

.  ( , & ,. ( '  & 

( ) & '.' (

 .

8  ( & .. ( )  & 

( 8

&  

 A- (8,&- .

.   

(  (&  &  

 (

8& '.

1'



 & 

8  '.  (8 '8(7 (''&.  ('

. 1 ...

'.&

 ( -=  B( & (

( . .

71& .,  ( ' . 

$ ' ( &8 ' 

 & '( :

.

(&.

& .

71&

(7 ., . ( ' (  . 

( & '

& ' (&  . (   .'. ( 9   1.'1 '

( 

(&.

&8 1 8



(( . ( & ' 8

( (/'0 1

> $- ('& >& ( B 8

 ,& $ (   (  . ,

 

. 17 ( &

.

  (&   7C.

(  .

, .'

7D& -

&  (&.

&-  7-3 0

4 '&-

8 '. (  &.  &  *(  .(& '   

( '!": . (. 

. '<--":  (

< . '. (;' (  '  ( . 7  < 1&,.17 ( & (8   & (& 8   

 8(7 ( ( .    . (& 8 '   &

& &,&-(& 8 

1 7-": & '(& 8 

  (8(( .'.. 71

.<--":  &- (&   7C. (  ( (&

). .& = ( 8  

&

 (  ( B &' 1

 7 (, 8 $17 (& &,&&''

 1   E'

:> (&&- 8&. ) ( 

  ( 8& ;'



8 ( 8& ;'

:>

 8&. ) ( 

  , 88( 8( ,( . &

&- ;'

 1, '

) ( (&.& (&   1 . 1 &,& <

(&&-.

. *FG 5D

3 %A#DFH*%#  >%A 3 !  FH I# J& , .&9 Whether speaking/reasoned √Yes/No Whether reportable Yes/No√