← Library
High Court of Punjab and HaryanaCWP/24990/2024allowed

Manish Gupta v. Deputy Commissioner Of Income Tax And Others

2024-09-26Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

   

         

48'0018'1'9 

 # $ 3'<&10&'1'  

  =

   " 5&

 !!

!  " #$ !

%. "  =

 .

       "

   

 

  

  

   "&&& (/.+ $

# "

   "& 666   

 &   $  #!

 & '&  "&  (   / 7"& 7 . (  */ $$

  $    ) *# # "

"

+  & ,& - - " .$  *# " "

  "

    )  * *  + *+ .

. "



   .# #** %! ..$ $*.

.

.  !"

  #     )  "



/.

$.

. '0&12&'1'/ .) ".

 $ 

   

   

    

/.

"

 # 9 "; *.

$.

. 0&12&'1'& "

 .

"3   

        

         

               

>'?

48 '0018'1'9

        

     



  

             

  !  

  



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

                



   .  



!  .



   '

      

          

          

   *.

     '     

      

          

 

  ,/



     

  ) -'   0&1  " (,&' #     



        

     "  ((   &' #'                    &' #    

    $,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2    2%%2$%$2'    3    # 4   5    '  '                    &' #    

'  

>,?

48 '0018'1'9 $%&    4



           6 & @

(  + A ) + / A  $  4"  

    # "

.

"!&  ) "+  . ".

"  .) + **

*  

  "

 $ &$$ ".(*/ $  .) ".$  *  ( ##$ " .

" 7 $   B #  $ !

 % $ / .

. ''&1,&'1'.**$  C * " $

.("



.

& D& **

.(

*$  *  ..  . #$$ ".(*&  

  

                

 '<&10&'1' "E  &4

"

F(G"

  .H 3 G  '&4

""

"

)* H 3 G