Balvir Kaur v. Income Tax Officer And Others

    

   

   /0 2% #


10 ,
576

2#3!&!(1

 ,

  //5///6#""

'' 2'/ 

    

  7 5//////#',

# "'  

  



  



  




4



+


 





 
"





! 

"


 

 
   
!
 

"


 
!

2' %
()
* 
  
 *!%
 



 $ #####



5-%"6 $ 
"
%    
 

 
 
  
!
 
 
 "
"
 
 !

&' %
()
*!% %  + +
 
 

!

#- 
 





 
!
!



"


)%

   

 
 

/ 





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

($!%
%($
 *#-& 


,- - ./ ,.,0


 


 
+

/
1,


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

($!%
%($
 *#-& 


1- - ./ ,.,0
( 
 

%&'!
!

!()*
3!4



/#!

# !0 ##-# "3"% "%#+#3"!.# )*"%#

 !"#
# $% !

 % &  "

"%!" '($% $ $(&!

 '"

($"

')*"%#
!

$ (&

"%!+#)## ''(# "

+#

#'"!"("

*,

+'

'

"

"

-!.#"%#- "

'#

)'

&#"#/ #0'&!"+# # !$"-# "' %!+ 0 1 ! $!& -,&$!"

' !

# #4(  "

 )# # 1 && 3#  '"

$"&* !

/010

,
576
%)#



- -!

!"

&*/
* #8# $' 0 "%# , 3# ' $ "! #    7#$"

' 9 !

 :; 1 "%#  $" 9 !' 3#&& !' 7#$"

 <<
 = > ? "%# !

!("%

"#' $!

" )# !

!&& 3#  "

 ('( , "%# &#0!& ,

+'

' "

 "%# 3  '

'!"'1!$"

 !

 $ +# # $# $!

!(' 0 %!

'%, "

 "%# !

!''#''##'/"!&'

&#!+#'$ 1('

 "%#- ' 1"%# "

"!8,!*# '/   "%# , 1 "% %'

( "  '"

($"

' !

!

 $ $(&!

' $!  )# ''(#

&* 1

 "%# ,( , '# 1 '

'(,,&#-# " 0 "%# '"!"("

* ,

+'

' !

 1

 "%# -,&#-# "!"

/  =/   +#3 1 "%# !1

#'!

'$(''

 "%# # '

$$!'

 "

'" 0('%

 "!.# # ! 11# # " +#3 !' '

'(00#'"# )*"%#&#!

$ ( '# #&1

"%# #+# (#1

- 3%!"%!'!& #!

*)## %#& )*"% %#

 !"#
# $%/  ?/ ##, 0   +#3 "%# &!3 3 &!

3  )* "%#

 !"#
# $%'(, ! "$ $#'''(# )*"%#@ ( (  7#$"

 <? 1 "%# $" 9 !

 "%# , ,

$##  0' "!"# "%# #!1"# 3 3"% ("$

($" 0"%# 1!$#&#''!''#''-# "!'# +'!0# ( 7#$"

<<


1"%#$"9%!+#)## 1 (

"

)#$ "

!

*"

"%# , ,

+'

' 1 "%# $" 9 !

 !$$

 0&* "$#'

!"# :?/;:/:;:A /;A/:;:

:A :;/;A/:;:< !

A;/;A/:;:A!

!"# A;/ ;A/:;:A!

#'#"!'

#

3! " 1B( '

$"

/  9/ %# #',

# "'D #+# (# 3 (&  )# % 3#+#  !" & &)# "*"

1 && 3"%#,

$# ( #!

!'&!

3 ( "%#  $"9!

,

$## !$$

0&*1'

!

+'# / :

:;/ && "%# 3 " ,#""

' !

# !&& 3# / %#  "# -

,!''# )*"%#

( "'%!&& '"!

-# 0# 3"%"%# , , #'# "

/C   !


 

% %""8
 
6
 

 
"


% %
( 
 


!

!
 
 

!!


-("!"'

' -("!

'




!

  





 
5 

/010

,
576
%)#




7 7""
&
108

:.

.:

:

,.,0
3)
214
 
 9

! 


   

!
!!

 
 
 
!


"
  #$%(   #(   " # 

  
!

''!* !&' " %#"%# ',#!.

%#"%# #,

. 02 #!'

  E

"!)&#  E F#' 2

F#' 2