← Library
High Court of Punjab and HaryanaCWP/23577/2024allowed

Gurmail Singh v. Income Tax Officer And Others

2024-09-16Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

    

        

6;)<44;)3)= &"!$" %!

57(32()3)

 

 ?"&&!

" 8%(  !"#

$$ " ,!&"% ?"%-!

,"

&%       "%"

& '

 

 

  

  

   '(9 !/1,.! &"$!& &"-"&&!

"( :::   

 (  !& "!$!&!

( )( '

'%(  "! -1 ( &  ,

! %" =&!  .,"!

! !

$""



* *1 "-&% !& "!

0"$!$&" "."

"( ( + +" ", ! %"$!&"-&"% "  &&&"%0%& &  %%" .!.", , &"-"%"

&-"&&!

%& ,%$ $ /"# ", , !

,", ,  !"

  #     0/&% !& 

1," ,",!

)2(34()3)1

,0/&" !!, &""



   

   

    

1,"

&  # =%-*",% " ,",!

2(34()3)(% ! %  ,"5   

        

           

                      

       



      



  

      

       

@)A

6; )<44;)3)=

  !  

   



"  #  $%&'#"  (()*+,-'     

   

               

  

 

 .

  



!

  .



   '

        

      

  

  

    

      

     *.

       '      

     

  

  

      

  ,/



    

  )

-'    0&1

 "  (,&' #    



         

     

 "   ((   &' #'    

        

      &' #    

    $,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2    2%%2$%$2'    3

    # 4    5 

   '  '              

   &' #  

 

'   $%&      4



             6

@A

6; )<44;)3)= ( B""-

   ."C 0!."1 C" $ &% 6& "&&!    &" $!"%,&"%("!0%".&!

% ,!,"-%%",0!."%--/

 

 &!&"-"%"

& %"( !,

/1 !& "%%",0/&"%, &!

 %%"%%

$$ " ," " &!

D=0*,&",)3(3)()3)1 ," " &!

D =,* (3()3)  ,  ," " &!

 D ,&", (3()3)1  ,  !

%"E"

&-! "",

%"%"&%,"( <( -"

,

-- &!

%%!%& ,,%-!%",!$ !,

/(  

  

                

 7(32()3) F"% (6"&"%-"9

G"%!

",H 5 "%G! )(6"&""-!&0"H 5 "%G!