← Library
High Court of Punjab and HaryanaCWP/23559/2024allowed

Sundeep Singh Bath v. Income Tax Officer And Others

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

   

    

 

  1&!$

1$2"'")7

 -  

++:+++   #4#6 12#+ 



   3456  

   



  ++++++#(

4#6      

   

   

 3 

        !  &  

    '



       !

"# $% 

  !  &&&&& 4.&#5 '

       

   

  !   

(   !

0# $%!   

       )    

    ! !    

) %       () 

    

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

    8-  - !"!#$% & &' &!")%$. ")*+ +&)*/ ,'  )")  )%"& &)% !+$.'   /+ + ,- *,*.

$

&'("!"

")*+1!2  59+  -)

0 !

!'0

%& !  

!

 !"

!

 #$ !  $"

    # $  #%& !   $"

 !

'% ##$   '#

$ &('# #

) * !) #  %#"

+ ,-#"

'

# !

' - .

 "  )("

 #  /$  %  .""0 #  "&



&*$ 

"&+ & ; # - ! (0# 

    # 55<

 53= . !

 5<95 # 0"" #   5>>  4? @ A6 !

$ ! #

  %

""0  $#$( ! "- " ( '# #  ! 0 # #

#.



  '



$# - !

#!(  !

#####+ "#"

'#  .$#   !) #. !

;( &#+  ! (   . !

!# $   # $  #

  $"

#

 % ##$ 

"& . ! ($(# . # #$((")

 - ! #

$ & ( '# #

 . !  )(")

 + 5?+   '0 . ! .#   # $##  ! #    #  #  -$#! 

 ..

 '0 # # #$--# %& !"

 $ # ". !'

$.) 0!

!

# " &% !"%& !

!

!+ 5A+ 8( -   '0 ! "

0 "

 0  %& !  

!4#$( 6   ###$%& !  $ $     5>A . !

 5<95

 ! ( (  -#  

 ! .

0 0 !$   $  - ! .

.

"## ####)

# '# - $   5>>  . !

5<95!

'% .$

 % 

&  ! ( ('# # . !

 5<95

  -"&   #

 3A+=3+3=3B 59+=B+3=3 3B 3=+=B+3=3>

 B=+=B+3=3B



B=+ =B+3=3B # # .

.0

.C$#  + 5<+ ! #(

#E'

$ 0 0$" % !0'

"

"% & .""0 !( $

#"

0 $  !

5<95

(   - -"&.# '#+ 3=+ "" ! 0  (   # 

""0+ ! 

)  ( ##%& !$ #!

"" #

)-0 ! ! ( (#

+D   !    (   & &##9  4        $ (  !

!( 

!!

))$

# # )$

#  !  

)

()3 

&*$     5 5 " /.6  ,* ,.

.

*,** 1% 0/2    7

!     

! !!

   !

  

 " # $'       "'    !"



 ##8 & %& !   !

!#( !

!( * -2 #   F

%"  F 7# 2 7# 2