← Library
High Court of Punjab and HaryanaCWP/23690/2024allowed

Sohan Lal v. Assistant Commissioner Of Income Tax And Others

2024-09-17Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

    

   

   /0 1% #

6

,475

1#2!&!(8

 ,  ''1'''234 +,' +   

  





   

 



 

   

1''''''

$34 4    

   

   

 3  

   

# #!    #    !    #!1'%()  "  )!% $  

  $$$$$ 4-%"5

 #%      !      "  !    ## !&'%()!

!%  * *      %         !!   # (%    "  /  

 

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

+-+/"  * / 8,

, ! "#$ % %& % !($#- !()* *%(). +&  (!(   ($!% %($  *#-&   0, , -.

+-+/  "  %&'! !

!()*2 !3  -.'/(%0 #0&!" 

 

     



    !"     #!   # "$# %& %  ! ' ( #  %  #( )   %$    *   !  )

0  " 

/06

,475  %)#  % % "' " 5 (   $0     --6  -78 )     -6.-  0

    -99 3: ; <4        !  

0   $   (  $ #    0 )   #    (  $     '  # )   %)  5$"'    $ ) 

       

  !     " )   $ $ )  $$ %(    " $ #  )    %$ %' - -:'  #0 )   )         

  (    &   )) #0   ((!"      ) # )%   "!  !"

 

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



3 $4

 !" >    -9< )    -6.-    $ $ ( )0 0    (  ) )  %#(   -99  )  -6.- #!)  ! "  $ $# )     -6.-   

( "     7<'87'787? -.'8?'787 7? 78'8?'7879  ?

?8'8?'787??8'

8?'787? ) )0)@  ' - -6'  $B#  0 0  ! 0# 

!")

0 $    0   -6.-$ 

( ( ")#' 78' 

   0 $  

0'  %  $!"    

%(0   $ $'A  !

     % %""9   4        # % %  !

!!!% 

/06

,475  %)#  %  !      5        6 6##  & 0/7  +, -/ / +-+9 2(  1:3   8   !     ! !!    !#  #$%'   #'   " # 

  !

=" !& " /  $& /   $ &(,  C !

  C D , D ,