Davinder Singh Malhotra v. Income Tax Officer And Others
/ 0&!$ 0$1"'")
(
,,7,,,8
$4$6 1$, 23456
8
239
8:
,,,,,, $) 4$6
2 $
-
"
.-
"
!
/0"
#,%1
1 # 3* !
" # "" "
/0"
#,%1 # # $ $ "
*
%# "
"
!"!#$%&'&'5"!")+, ,.')") )%"&&)%!,$*' " &'
'
() &(&*
$"
7( ( !"!#$% & &' &!")%$* ")+, ,&)+- .' )") )%"& &)% !,$*' " +'
'
() &(&* , &'5"!"
")+,2 3 53,
- * 0 " " ( 0 &' "
!"
"# $%!" !
!%#
$ %!
$&' " !%#
"
( & $$% ( $ % ')( $ $ * + " * $ &$# , $#
(
! *
$ "
(
- .
!
#
*)# !
$ /% & .##0 $ ! #'
/
&+$ * *
#', ' ; !
$
- " )0 $ !
!
$ 55<
5=> . " ! 5<35 $ 0 ## $ !
5?? 4@ A 96 "
% "
$ !
&
##0 %$%) " # - # ) ( $ $ "
0 $ $
$.
!
! (
! !
%$
- "
$"
) "
$$ $$ $, #$# ( $! .%$
" *
$. "
;) ' $, " )
. "
$ %
$ %!
$
!
!%# $ !
& $$%
#' . " )%)$ . $ $%))# *
- " $ % ' ) ( $ $
. "
*)# *
, 5@, ( 0 . " . $
$!%$$ " $ !!
$ $
-% $" .. ( 0 $ $ $%-- $ &' " # !% $ #. " ( % .* 0"
"
$ # '& " #&' "
"
!", 59, )
-
( 0 " # 0 #
0 &' "
!"4$%) 6 !
! $ $$% &' " : % % !
5?9 . " ! 5<35
" ) )!
-$
" . 0 "% ! %!
- " .
.
! # $$ $$ $$* $ ( $ % !
5?? . " ! 5<35"
( & .%
& ! ' " ) )( $ $ . " ! 5<35
!!
-#' ! $ =9,>=,=>=B 53,>B,=>= =B =>,>B,=>=?
B>,>B,=>=B
B>, >B,=>=B $ $ .
.0
.C% $ !
, 5<, " $) $2 ( % 0 0%# & "0 ( # # & ' .##0 " )! %
$#
0 % " ! 5<35
)! !!
-#' .$ ( $ , = =>, ## " 0 )
$
##0 , "
* ) $$ &' " % $"
## $
* - 0 " " ) ) $ ,D .
.
& &##8 5 # # ,
*%
$ $ *%
$
" -""
" 4"
/
&+$ - 6 6 " 7 +*8 :( (8 &(&* 2-% /+3 9 " -
"
""
! " #& !& !
$$ ' $% " " $) " " )
-1 $ E &# E F $ 1 F $ 1