← Library
High Court of Punjab and HaryanaITA/7/2018dismissed

Pr Commissioner Of Income Tax 1 Chandigarh v. Sh Ravinder Kumar Gupta R/O House No 250. Sec 19-A Chd

2018-07-04Mr. Justice R.C. Kathuria (Retd.),Ms. Justice Ritu Bahri5 pages

      

  

   

     !!""

# $% & '

()% *%!# +,% 

&#.     '!#  ///    

 ! # 0 1( %

& &#  %"

# /// !" '(%2

# # #3 #34 " #  " 

#  #    

 !

  56  #    

!!""

#5%   2# 3#5% "34 ""7 #   !# # ""7 %5# "8%# "

 

     

   







!

"

#

" 

  %&'



 (

( )



 



 

 (

( )    

!  "

#

" 

 

  %&'



$

 )

"

$$ )

 

*+$ %

"

  %&'



    

 & %, 

     

 -   





!

 

  $

  

 

 $





  .

  #  6   ("(   

9    5  

#  6  :% # #!# "   ##

# ###% "56# 7"# %#6 #

#%&#9294 #

# .;2 #3# #347  "<( #9 

   

 

# -

.9+ %# "7#! # # 

+

%#  ""7  ##   ( 5% !%!   =#5  %#5:# &# ;9 ## 7 (> '(7 # %# ## =

 #(  

#"  %# #

+56 # #7  "" "6 5%!%! ?%# 

#%5# ## ##"  (##7   %7## 57 % $ #

;

#7 #

  

7 ## 6%##(# # !%#( " #

# #

  @  ( # !  5 #5% "  % #!6 

9

!%%  #   #( #

 

;  ;

5% "( #

!##  5% " ""7# "" # ##7 

 #!

%# ;9 ### ## 7 % 5% "

#% 56# # 7"" :% ## 

(%   A ( #" %" #  B %" ### ##5% ##   #!

%&# ;9  ## #7  #"6((  =

 # 

8% #8%6 5%##" ##7   # 7##7 5%!%! #  #57

%  &7#  6 #6#  56 #5% "#  "6## !!! ## ! 6!# 5# &# ;9 ## 

   "  -

+#7   #%# %!#%#%#"

7560%""

!%  %!#%#%7 #5%56#%5 %# 5% # ## (# #

#7!% 5 #  =

  #  (5"%!56#5% C(#7"  !7%&# ;9 ### !%## ## %7 

% # #!    #  !"  "  5   #    =

  #  7   !"   # # #%#  7#"

756 37 7 

 5%  #!%!#"   -

+7

 #7 # 5"# ##" 7  ( 5%!%!  %# ## 

"## 5"# ## " 7 # #57 % #5%# (7

#% "  56#5% " % # ! #  %5# # # #  7 !#

%# #9 9;

;9 +7#"

7 %

#   

"  -

+ %  7 % ( "

5"

%# !# 2

;49' 

-24 ''2("4

##"   

  

           ! "

(7# >56#@5 , %# 

    

    

!

"

 #$%%&'()((*% " ""7 &





" 

$$ 

 

"  

/  %0



$) 

)

 

1  

+, -. 

    

    

! "

 %0 ''

/ '2- $ 3-





 " $

 



"   







"

$) 



 



"    9 B %" #(% #5 5"#

- !#  %#  6      #    !

   56  #  5% "  7  # # 56#%# % %5# "8%# "

7     " #   #!$ 

% 

$#1  1 

$ #   6  

 6