Barinder Kumar v. Income Tax Officer
!"
# $%&%!'
( ))* *
! "#"
(
+, -* - . -
"$ %&'
( ""
)&*
!# % *+!)&&,)- . ///// .
-/
*
1
!#"#!
". 0 11 2 "!+!#+ 34435& 6# "" .' 7 0 % +" 8" 10 "") * 9! ! ! # !
" . "#
". +1$1%& :3 34 0 ";
< "0 !#"."!
! ' # #"
. 546 11 !
" . 0' 009 !#9 "*"*= 9"! !" 1 4334> "."2 "# "" .' 0 01*9! ! #0 ?"#49 " "!
"" ! # "*+ ) !9*) !
#0 ?"# 4 "! ! "" ! 0 0 1 * 3@34> !
""
"" ! #0 < "0 ! #) 9!0 9+ ! !" 1 ! #0 ?& 4)
9! ! "" ! # " "
" !
"."2 " # "" .' 0 0 1 * 9! ! .
0 .0 " # # +" 9 "" . "
"" = ! " !
" # ! #*"" 546) # "!
00."" !" 0 "" 0 01!
" *0'""# ) 11)
!#0
9A" !#0
" = !"."!
!#"900+
0 ! )! '.+ ##' ## . ! 01
) 0 "0 !
" ##" ! #" # "." !
! 0 0 1 !
" +!0' ! # #
!"1!
"! !0 "0 !# !0 "0 !
"#"!# # .A : 90 . 0* ! #*" 119! !#*" #.0
# "!#"
."
+ " "$
! "
#$ % & $
! % %
# #!
#
% # ' "
! # %
(
! ! #
) *
## % +,
! "
!"
!
# ' "- .
"
! & !
# # ! % % ! ''' ''' ''' ''' '''/ B & 1 ! !" * 33 # ""1% % 4B:B 3 0 "#$ % $& 9!0 ""+ +0" "" # !1 1 0 )!
"."* "$
''' ''' ''' ''' '''
#
0
' % ()) * * $'
' !
!
,
* !
% $ 1 #
$# 2 % !
$ ! %* # #3
!' $ ''' ''' ''' ''' '''/ @
!.- * ! * !
"#"
.!1 1 0 " " !
" " #" . ! 1 *!" #"!" " # ""2 !
" !
""!9"!"" " ## . !1)! 90.-" # ! .+ "
#+*9! .*".""" "+!
!
" 9 " "* ##0' #0 #*"" 546 11 ! +0" 0 9 #$ % $& 5"# 6) !" 1 " ! # > &
+0')!#" 009 !#+
3443 5& 6 " !.' " "' &234 $ !
67 '
!"
&*) /
8 !
# 5!&% # %'
!!0 % '
9 1"
2'#/ /
:
'#%;
0:* " " . ! 0 0 19! # 4: '" )
"!""!.0 " .
0 ".- ! "
"
! 0 0 1 00 !
*"#""!
00. A "!# + "
00 " ##0
5"6) ') 0" " " "#"
.
-
))* *
#+! C!!"# A+? " D"? C!!# .0 D"?