← Library
High Court of Punjab and HaryanaCWP/26068/2024allowed

Rajneesh Kumar v. Income Tax Officer

2024-10-04Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Alok Jain3 pages

    

   

    ".( 1 '

(/)/0.()(&3;7 '12! )&#)()(& 

 //3///

 %4%5 -.%/ -

   

   3////// %* 4%5 5   

   

   

   3

,+   ' 2  +456  7    - $   

              

./ ,%-

  -  !

 

     !!!!! 3 *7             

     "   ./ ,%-     # #    

        +    

          

$ %

    "$ $    " (#$)8 ' ()(9 *  ! !:  +  -!   '

' 

 ! *'

() *(*+ "$ 0  " #$%& %&$ '()(& *!   +

+,-!  '  

 !  &'

() *(*+ ,   !: + 12    0/   

1 + 2 # # ) 2 '(# 



  !

"#

 #$ #  %&"# "

"&$  

%&"

 %'(# ! "&$

# ) '

%%&   )   % &(*)  % + , # + % 

".(/)/0.()( )(&3;7  +( '9  '%$  / 6 1 %$

) 

"+

% # )

1 7

"

$

+*$ "

 %    8&    '

 7$$2  % "$(

 + +

 $(/ !( 9 "

1 #  *2 % "



 "

 % :

 ;< 7 #   " :0 % 2 $$ %  "

  ==! 4> ? @5 # 

&#

% "

 ' 

$$2   &%&* #  $ 1 $ * )  %  #  2

%7 "



 " )

"  "

&%

1 # %# *  # 

%% %% %/ $%$ ) %" 7&%  

# +

%7# 

9* ( %/

 #  *

  7 # # % &

%&"

 %

 "

"&$ % "

 '  %%&  

$( 7 #  *&*%  7 %&**$ +

1 #  % &( * )  %

 7 # 

+*$ +

 /  >/

 ) 2 7 #  7 %

  %"&%%   #   %   ""

   

1& %#    77   ) 2 % %&11 % '(# $ "& $7#  ) & 7+ 2# # % $ ('

# $'(# #  

 !

"#/  @/ *

1

 ) 2 #  $ 2 $

 2  '( # 



 !

"#4%&* 5  "

" % %%& '(#  & &    "

  =@ 7 #  " :0

 #  * *" 

1%

 #  7 2 #&" &"

1#  " $ %% %% %%+ % ) &   "

 ==!  7# ":0# ) '

7&

' " (#  * *)  % 7 #  " :0

 ""

1$(  " %   ;@/<;/;<;A 0/<A/;<;

;A ;</<A/;<;=

 A</<A/;<;A

   A</ <A/;<;A  %    72

7B& % "

 /  :/ #   %* %D ) &  2 2&$ '  #2 )  $ $ ' (7$$2# *" & 

%$

2 &  #   ":0

*"  ""

1$( 7% ) % / ;

;</ $$ #  2  *

 %  

$$2 / # 

+   * %% '(#  &%# $$

+ 1 2 ##  * * %  /C

".(/)/0.()( )(&3;7  +9 '9      3 " 3  ** <   :          

 ,"  "

 $+&

% +&

%  

$   "$4   

  5  6 &+7  9& (7 * *(*+ 1 % .&2  

8 

   

 

     

$  $%##&'       "( %'    "# $



 !

%% ( !   # # %* # #  *

1. %   E  '$   E   % .  % .