Rajinder Kumar v. Income Tax Officer
& "$ 534%3%(3(4
@&& 7$% !
""# $% @ $/ &$ $& '
'%7$*,*& /&1, &" &*/&& % 888
% & " & % (% '
'% 9$* &01 :% :& 9
$+1 /&$ & )*+" "&* , % -% .
. $+" &*/&$ &*&&*$ )$&&+ + $$ , +, &*/$&/&& $&$"
"++0! + )0&*$
& !"
#
1 (2%3%(3(41 )0&* &*
1 2%3%(3(4%*$
& # >$ /?*+$ $
5
A(B
!
" # $%&'#" (()*+,-'
.
!
.
'
*.
'
,/
)
-' 0&1
" (,&' #
" (( &' #'
&' #
$,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2 2%%2$%$2' 3
# 4 5
' '
&' #
' $%& 4
6
A-B
4%
/9 ,C ) ,1 C $ &*$ 6& && &* " $& $%* )$,& $ /$$) ,$*++//+0
& &*/$&$% 9+01 &$$ )0&* $& + $$$$9 "" :& 4D " &* ! &1 & (%3-%(3(4++ $E &+/ 9$$&$% =% ++/9//+& $+$ $&$/ $ " 9+0%
34%3%(3(4 $* %6*&*$/F9G$ H 5 $G (%6*&*/ &)+H 5 $G