Pr. Commissioner Of Income Tax, Gurgaon v. Sh Kultaj Kataria
ITA No. 520 of 2017 (O&M) 1 Gurbax Singh 2018.03.07 10:51
!"!#$%$&'() *! +,,$%%$&!+&#,! -./+0 & 1122!33 & 4% 5*+$6/3 76 +$ 8 8%
-&"$ .9).5/ *- !&%$&.
+ 9.!:!3*$ 1 !%2&"!& ' ;<
56
< ;<
5
5 =<
7 >6/, + $ 3.
!"#$
%# &! '(#)* & "+ " ,#%# $-
./$
% #
0 1 234 56 0 ' (
)*$
# 5 ",&70897 " ! / "", ": 6. ; 6 (< 6$ # ; .
ITA No. 520 of 2017 (O&M) 2 #= . 6 +"'
*' * #
/>) # 6
/
/ .
. 7?<?
+"&@A"7 A "
"", / "", ":
= 6 +A'A* A
""& ! &@,:7
.;/ +,# 6
+:#6 / :
" A B
6 +A'A*7 +,# :
:A&+@@+7 ./ C ," A&:,7 6 +"'
*' * # ,@"&:&7
% # ./
.3$
% #
D3$ '#*E - "
"
" !
6 ./ 3$ '#* 5 6
. - & "+ " ,#%$- 6
./
; :
./ #= % //
/ +,# . C
6
ITA No. 520 of 2017 (O&M) 3
C A& +,7 +:/ / / $6 C +,#./# = 6 . . 3;/ :
./ # = 6 ; F
./
<
+
; 6
6 6 +"'
*' *# @
8% / .
#%# $$
+A'A*7 +, # . / ./ # = (1
. ) 6
/ 7?
@+:+"""7 71
@+ &7 7 ,@,!:7 GGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGG ," A&:,7 #/#= 6/
/. 6+"'
*' * # #= . . / 6 % +"'
*' *
ITA No. 520 of 2017 (O&M) 4 # $ . / C +, #6 6 !
6
; C +, #6 / .
/ .
.
$6 66 . C +,#./# = 6 . . . 3;/ :
./ # =6 ; 9
. . / /
./
6 ./3 5. ; 6 3;/
7 >6/, + $ 3 /"0!
!?+/ +>() &/2$&"!+5$&0*+!: 3
@0%; /"0! < C7 !% < . !%