← Library
High Court of Punjab and HaryanaCWP/24940/2025disposed of

Neeraj Goyal v. Deputy Commissioner Of Income Tax And Others

2025-08-27Mrs. Justice Lisa Gill,Mrs. Justice Meenakshi I. Mehta3 pages

1      

   

    

!"

"#$%$ &' ()*)

""+ ,  - .

  /"+%0%

"10!-  22$%%$ &"+

&# 2"  3 $+#." &4 !5"+% 

 

 ' 6 7 8) 8 78 77 6 7 8) 8  98 ) 

                   

 

 !"   #### 78 77: ) $ %    &          '()*')'+

  $,-  !$.($/    0$.($12

    '.),')',  $,-/ 2 $.($ 

3 ')$4 ')$- &&  5    &     

 6 7 



    8   & 9   '.)*')''   :"  8     

&&6     ;& <&



: /;<:2 !&  8 

   $,-$.($ ' %   &   



&     67  

6:   :   

     

2    

:=;$+4,+ ')',     $.)4')',  

      /:=; '$+).

')'*    2  '.)4')', * %    & 

     

    &  

   , = &   &        &8 &

 + :  : >  1   /  2 > 71  /  2&&8 8    

    6 & 6   &&8       & 8      $.($    &6    &      $.)4')', >  1  /  2 

   

?$+ <    &$+$ 5 

&



 

&&  

8   $,- 8&& $,-:&  */2     '.)*')'' 

     $+$ & &6     8&   

&&       $,- @  8      &

 &8  

       

 8  7   &



8&    8        $,-   

 6 > 

& 

 A   

     &6 & &         &  

 6

 &    !!7 

   &     & 

6  6    6      6      &       :    6 &   $,,$+$  8   '.)*')''

    5& 

3   6&  6        6   

6   6  6 &  B (

8 

  !$&4"+ 8$&;5 5 &;0<% /  2  $.)4')',  %,$!

8$&;5<% /  2  '.)4')',

78 77   

 98 )   ()*)

  01 = 

C9   3 9; =    &3 9;