Ajitinder Singh Mofar v. Income Tax Officer And Others
0 1&!$ 0 1$2"'")
-
++9+++ # 4#6 01#+
23456
++++++#(
4#6
3 $
-
"
.-
"
!
/0"
#,%1
1 # 4. !
" # "" "
/0"
#,%1 # # $ $ "
)
%# "
"
!"!#$%&'&'("!")*+ +,')"))%"&&)%!+$.' " &'
'
() &(&*
$"
7- - !"!#$% & &' &!")%$. ")*+ +&)*/ ,' )") )%"& &)% !+$.' " +'
'
() &(&* , &'("!"
")*+2 3 37+
-)
8 !
! '8
%& !
!
!"
!
#$ ! $"
# $ # %& ! $"
!
' % ##$ ' #
$ & ('# #
) !) # %#"
+ ,-#"
'
)
# !
' - .
)("
# /$ % .""8 # "&
0 0
&*$ ) )
"&+ & : # - !
(8#
# 33;
3<= .
! 3;73 # 8""
#
355 4> ? @6 !
$ ! #
%
""8 $#$( ! "- " ( '# # ! 8
# #
#.
'
$# - !
#!( !
#####+
"# "
'# .$#
! ) # .
!
:( &#+
! ( .
!
!# $ # $ #
$"
#
% ##$
"& . ! ($(# .
# #$((")
- ! #
$ & ( '# #
. ! )(")
+ 3>+ '8 .
!
.# # $## ! # #
# -$#!
..
'8 # # #$--# %& ! "
$ # " . ! '
$ .) 8!
!
# " & % !" %& !
!
!+ 3@+ A( - '8 ! "
8 "
8 %& !
! 4#$( 6 # ##$ %& ! $ $
35@ .
!
3;73
!
( ( -#
! .
8 8 !$ $ - !
.
.
"## ####)
# '# - $
355 .
! 3;73 !
' % .$
%
& !
( ('# # .
! 3;73
-"& #
<@+=<+<=<B 37+=B+<=< <B <=+=B+<=<5
B=+=B+<=<B
B=+ =B+<=<B #
# .
. 8
. C$# + 3;+ ! #(
#2'
$ 8 8$" % !8'
"% & .""8 ! ( $
# "
8 $ !
3;73
( - -"& . # '#+ < <=+ ""
! 8 ( #
""8+ !
) ( ## %& ! $ #!
""
#
)- 8 !
!
( (#
+D .
.
& &##8 5 # # ,
)$
# # )$
#
" -""
" 4"
0 0
&*$ - 6 6" 7 +*8 +'
(* &(&* 2-% /+3 9 " - -
"
""
"#$' "' ! "
## A & %& ! !
! #( !
! ( * - 1 #
%"
F# 1 F# 1