← Library
High Court of Punjab and HaryanaITA/68/2012dismissed

Bal Mukand Aggarwal Prop. Bal Iron & Steel Co. v. Commissioner Of Income Tax (Appeals), Patiala, Punjab

2024-08-05Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth4 pages

   

   

   +,-+./0.1  !"# !$%&%"'/2/-./.3   





     5+ 

   !





    (        



  

    

       

                



   )*  ! 

     4  -  "

#$ %& #%'&./ 

      



 

  











    "



#



$ 

$

$ 

    





 

      #  





  % &'( 

)

* + &,-&.



  / /)   1 )  &,,3 %&%// ((  



  



     .4  ! ) !0 

  ! - -  "   12

     ( )!!*      #3 %$ #%''    +   +        ,-  -    - 

4!."#3    5#:7%%8/  ,       #6&398/               ,6$' '$%!5#6&398/    +      6 #%%3 5 $'9&67'8/    6' %6       36'7#768/  !    

0    ) ) -     

/

     ")!

    0       +        +       -,        -    , - -     )     -      -   

        - 

            +                 

  -       !)!!      ,   - -      ,

       !          -     

   ,   -      )



   '&7 7)!0'$:'

  (*       

 ;&,,& &6, )!

%/    

 !"# $

# %

 ; &,(7 3'

'

)!

'6& %/  )!!    ")!

     +  & 4 <

 -  4       (    =*    -   ,   

4!8"#3  

                ,-- , > >     +   -     - -   ),  0 0  - - #:7%%    %8/ ?      -    5#6&698

 8/  +   

   ,-$'9&6798/ 

 , ' ?

?     

       

                       

 > 

    ,          ,      ,    -   !       '&7 -   )!0'$:'

./ 5!

!$ %"'032

!

6"7"#$$"9' %'4;

& )

 



  

   

 4

8)

 

 4   # #

  <

3 



 



 

$

 

$ $

 

3



/

 =



$  $

> =?

 





9

  

 :

 



$ $    



 $    

7

+ 

>

 

  







 

 

 

  

  < & 9 

4!3"#3 





$







 



 

 

   

<

3:

+ 

>

 $ 

  

 

 &'':4 ( ) )    

  ,      ,       , ,  -,

- -       

  ) @ @

-    

 ,-   +  - )!! 4 <

  

/   *   4  <

 -    "             

 0  %   !%  !+  %+, '$$# 

'

"" 77           ,          --  

  -   !      

         

 ,-

    0  %  !% % !+ %+  

? 4 <

   8   - ) )

 

  7%&:%&&!7      

        

  "."

%&/- 1$  2$$34    1 $ $$4 @ A$ 













D



D