← Library
High Court of Punjab and HaryanaCWP/26048/2024allowed

Garg Bus Service v. Chief Commissioner Of Income Tax Amritsar

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

    

        

& "!

"$635(3()3)5



  @ & & "$  8(

! "##

 "$ "!$"# %$-$"&

  @ 0"$- $&         $& '



  

   

   '(  * 90"",- "& !

!"& 0 & & "$ ( :::     

 

 (  "&

"!#"& "$( )( '

'(  -  $- , ( &$- $ $ "$ +,  0& $"&

 "$ $ * +!"!& 

$ ,& " 

- ""$!

$ $ $( .( / / $ -"$ +!"& 0&

    & && *&$& + +

 $ "+

- - $& 0 $&0 & & "$&$-!

!

$++1 %# $ -$-"$+- - - *1&  "&

$ !"

  #     

,-

- -"$)2(34()3)5,$ $-*1& ""- $&  $  $ $

   

   

    

,-

- -"$2(34()3)5(  " & $ # =0? +-  $- 6   

       

          

                  

A)B

       

     



  

    

      

  !  

   



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

   

             

 

 

 .

 



!

  .



  '

       

      

  

 

    

     

   *.

      '     

     

  

  

      

  ,/



    

  )

-'    0&1

 " (,&' #    



         

    

 "  ((   &' #'    

        

     &' #    

    $,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2    2%%2$%$2'    3

   # 4   5 

   '  '              

   &' # 

 

'  

A.B

$%&     4



           6 5(

$ $

C *"

, C  $ &  7 &  & & "$ $ & !"  -& #( "* & "$$-"- 0 -*"

 ++00+1

 

 &"& 0 $& ("- $+1,$"&

 -*1&  - & "$+   $ !!

 $-   & "$ 5 "! &  $"#  % &, -& - )(35()3)5$-++"$ D $& +0"

- $  & - ( ( ++0 $- $00+ & "$+"&$-- 0" -"!"- $+1(  

  

               

 35(3()3)5 E   (7 & 0 F $G "$ -H 6  G" )(7 &  0"&*+ H 6  G"