Parveen Kumar Jain v. Chief Commissioner Of Income Tax, Amritsar
&! # "
!(6*2*24
?& & ! 7"*
!
""
!! #!
$% &" '!&"?"/!'&"
"&( )
)*8 !,%'!#& !& /& & !*
* !& #! !& !* * ) )"* "
99% :* :&'
'
9 !
",% ##/&" !& # ! +, ! & * -* .
.'#!
", !&/& " &&&"
+"&& , ,
""
!,'
' &/"&/& & !"&'"
,,0$
''#!#, ''
'
!"
# +0& " !
&
%'# ''!1*23*24% '+0& !!'
&#
%' & # <"
/>,'"
# ''!1*23*24* " !
"
'(
@A
!
" # $% &'#" (()*+,-'
.
!
.
'
*.
'
,/
)
-' 0&1
" (, &' #
" (( &' #'
&' #
$,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2 2%%2$%$2' 3
# 4 5
' '
&' #
'
$%& 4
6
@-A
4* / 9 B +!% B $ & " 5 & & & ! & !" '& "*!+"& !"'!'/""'+!",,//,0
&!&/"&#"*##!'
9,0%!& # ""
'+0& "'
#& !, """"
9
# ' :#& ! 4 ! & #!
$ #&% '&' -*2*24',,#!"C & ,/!#'
9""&"
'* 6* ,,/'
9//, #& !","!"&''
"/!"'! ##!'
9,0*
6*2*24 8" *5&"/D 9E"!'F ( "E! *5&/!&+,F ( "E!