Shubh Rice Exports Private Limited v. Dcit/Acit, Circle, Patiala

    

   

    2% #


2#3!&!(

 ,




     5 #""

'6'7 ' 

        

      

 
 5#',

# "6'7 7 

  



  



  




4

5*-.)*
!$#
( #-#(3!( ()678-!$
$#9
 

*  +
 
,


 

   


  
 




 

 




 





5-%"9

 

  




 

 
 


 
 






-.  
)

"
/    



!

#-  


,,

 

 
 
 !
"




 
!



/ 





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

($!%
%($
 *#-& 
 

#$ $ %& #%#'

!




 

/
1,


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

($!%
%($
 *#-& 
 

($ $ %& #%#'

)


%&'!
!

!()*
 



34#!

# !/ ##-# "2"% "%#+#2"!.# )*"%#  

 !"# # $% !

 % &  "

"%!" '($% $ $(&!

 '"

($"

')*"%# !

$ (&

"%!+#)## ''(# "

+#

#'"!"("

*,

+'

'

"

"

-!.#"%#- "

'#

)'

&#"# #/'&!"+# # !$"-# "' %!+ / 0 ! $!& -,&$!"

' !

# #1(  "

 )# # 0 && 2#  '"

$"&* !

%)#



- -!

!"

&* * #8# $' / "%# , 2# ' $ "! #   
#$"

' 339 !

 3:; 0 "%#  $" 3943 !' 2#&& !'
#$"

 3<< 6= > ?7 "%# !

!("%

"#' $!

" )# !

!&& 2#  "

 ('( , "%# &#/!& ,

+'

' "

 "%# 2  '

'!"'0!$"

 !

 $ +# # $# $!

!(' / %!

'%, "

 "%# !

!''#''##'"!&'

&#!+#'$ 0('

 "%#- ' 0"%# "

"!8,!*# '   "%# , 0 "% %'  ( "  '"

($"

' !

!

 $ $(&!

' $!  )# ''(#

&* 0

 "%# ,( , '# 0 '

'(,,&#-# " / "%# '"!"("

* ,

+'

' !

 0

 "%# -,&#-# "!"

 3=   +#2 0 "%# !0

#'!

'$(''

 "%# # '

$$!'

 "

'" /('%

 "!.# # ! 00# # " +#2 !' '

'(//#'"# )*"%#&#!

$ ( '# #&0

"%# #+# (#0

- 2%!"%!'!& #!

*)## %#& )*"% %#

 !"## $% 3? ##, /   +#2 "%# &!2 2 &!

2  )* "%#  

 !"## $%6'(, !7 "$ $#'''(# )*"%#@ ( ( 
#$"

 3<? 0 "%# $" 3943 !

 "%# , ,

$##  /' "!"# "%# #!0"# 2 2"% ("$

($" /"%# 0!$#&#''!''#''-# "!'# +'!/# ( 
#$"

3<<

0"%#$"3943%!+#)## 0 (

"

)#$ "

!

*"

"%# , ,

+'

' 0 "%# $" 3943 !

 !$$

 /&* "$#'

!"# :?;::;:A 34;A:;:

:A :;;A:;:< !

A;;A:;:A!

!"# A; ;A:;:A!

#'#"!'

#

2! " 0B( '

$"

 39 %# #',

# "'D #+# (# 2 (&  )# % 2#+#  !" & &)# "*"

0 && 2"%#,

$# ( #!

!'&!

2 ( "%#  $"3943!

,

$## !$$

 / /&*0'

!

+'#  :

:; && "%# 2 " ,#""

' !

# !&& 2#  %#  "# -

,!''# )*"%# ( "'%!&& '"!

-# /# 2"%"%# , , #'# "

C  0

,1
,
1
% %"";

3


 

 


)
, 


  
,
 
!
-("!"'

' -("!

'

 




!
  

!

2   

%)#





4 4 
-
('5
 
## %5 #%#'
 "
78
 

6  
 


 







  



!

 #$%'       #'    " # 

!
''!*
& "   %#"%# ',#!.

%#"%# #,

. / #!'

  E 

"!)&#  E  #'  #'