← Library
High Court of Punjab and HaryanaITA/25/2023dismissed

Pr. Commissioner Of Income Tax-I, Jalandhar v. Joginder Singh Chatha

2023-11-07Mr. Justice Gurmeet Singh Sandhawalia,Ms. Justice Harpreet Kaur Jeewan9 pages



     

 !"

"# $ $ %$

& '()  

    

     !  "



# $!$

& '()  

    

     !  "



*++  # !!

(   ,-(

. .

./-   ,-(.

.

0

/ 

$ % &'

"(!

! 



      



 ))))) .

.+123 & ) 

   !

#*+ ,-*,

 . / 0

          1   

  .  1 /  ,2+*#+##  

3  #++*#++45#++4#++6 #  1   7       ,2+*#+## 18   

 ' 9:5,+#;!";#+,-18        1 < 7 18

7

8"= !  77   >?77 

8   7 

  

 7         ,,+*#++:  

7  1<   %; !0 @ A7   +4+:#++: 

7

   8 7   

1

77    +,+:#++97   0 

8 #++9#++*  1

8       7  7



   

 8            18     (

    

  18   

 7  1 =    7  10

   0

 1    7

  

1 <  

         1 

 7   7  0 B1 0 

 B

7    

7     

1 < 

8 >?

      8    >?         %;  !

   8 AA        

 1

0   

 18@%"

5   @%" 8   >? "

 8     18   0   (

  

 18  

7   7 7    2  1   C   7   7      1 

18

  $ , E       A  1     Page No.2

718   7

>!B

   !  !  &F

   ',,#4**-91 !7 

&

0   

  7 0 1

      



                8



 7 1

1 1         "



  E       A  1     77       

 0      <  8 

  ! "= !  %; !0 @ A 8       7

     

   7      7         0

        =  

 1        "





 E    8 7

    !7 &

0

 <

 8



     

;

    C         18   "



     8

    !"= !  %;  !0 @ A1   7

  

  01

   

 G :     1<7   7  

   H#:-*6296- C0

,,,2626:-;I::*, >!H  1 < 

8 #++9#++*   0 

8 #++*#++4 !8   7          H##*9+-26 C0

  ,+++:-,-;I ::,4 >!H 8  8 #++*#++4 Page No.3

  0 

8 #++4#++6(    0

 !

,:6 7     +4,,#+,:   

     ,*,##+,:    -9++; 7  #+++++; 

8 #++*#++4!8 

 8  #++4#++6   7      ,,9++;  7  #9++++; 9  

     

     ##,##+,: !

,:# , 7  0  >?

 8 ,-69#++* #+,#  

 8 8  >? 8  8@ 7     8   



 0 B 7   !< 1 < @!FF <&

07      0  1 < 

88  @ 

 

77   >?          7

 7     0 ,+          @  

    1 <  

7  

 0 F < ? 7   (0   F < !<      (

     = 

0 ##+6#+,:        1 <  8 81  7 

 00 1 <     1 <   

  1

18

  7 

  

8   1   

    E 8    0   !

 *-    

8 Page No.4



7  !

#4, ,

 7  8

 C      0   #-+:#+,9 *  

     #*,##+,6   

 7  0  

8 B

7  1 < 7@!FF <&

0     1

8 #++9#++* #++*#++4    1



 1    

 

   0  B 7    !<0  >?  0 

  8 

, #   7   

 

 1    7 0

   7  1      

7 8 0

0      1 <  8 7  1 



  4   

     7  ,,+*#++:7  =       

   1 <      7   2,+4#++: 

   

     0  1

    ,,+*#++: 7     1      8       0   !

 *-;*-    7 

8   1

  

    

 

7     

 1 <      "

 8  >?    7  =          C 8     

 8 Page No.5

7 

 0 8  0

80   7  0  

77 

      7    C 

   7         

  7  

   !0

 @  A  

 7    



    ',,#4**-9 0  1

 

  7     1   1 

     1    

   7        



     77   7  8 7        7  1     

   

7  7     8  "    1       7            1 <  6 

         1   1    7  10       -   

 C 

  7 0  1

 =    18   1         

8      7  7   18

   7  

#9+2#++2

8  0 

7  ,-697 >? 7      0 1 

  &

0   

 

7        

 0 7  8 #++* 0 7  8 #+,#  1 <  7   7

7  <

    ,,+*#++:

 0  Page No.6

8 #++* 7  8 #+,:E       

18

 1   

77 =        

   77  7     7 18          

 1 <    

 8   >?        8 !

*65*-    $ D45  61 *+6JE 8         1< 



 8 0 8 

     1     

18      K  (

 L  8       81    

 0 8 $ 0   7

     8

 1    8 7 1  1  8             

8      8  187   8  

18 

 8 

1   8  J    1 

7      1<     8   

      1         M        (

   1

 1   8$ 0      

   0  8     7 

     0

 

 0

  8 

  #2NF

,+

89+:6;6 JE 8    8 

 8  

    

  7        1<   Page No.7

 8

18  8  

      1   

   

18 

   K (

 L  8 0 

 81

1

  8 G ,+      7   7 8 1

   1     

 

18

   (

     8     81     

 0 8 

 0

   1    

  

 

18  7  7 8    18    (

   

( 1   

 1<    8   

 7  77

     1

0     1 18  (

      1            18  

 

 =  1       0



7    !



   1

 0

   18 

0 7    1

 <

   18  (

 18  



   80    

8 1      7   

8'   7        7  

  7    7     1 

    

    

       7 Page No.8

    7  1 

1

  7 1 1     

 <  ,,

   7     C  77   1            "

 8      

           18      

   

0  

        & .

./-)   &

0

/)

# !!

    E   < ;  

$ 3   E "

1 $ 3 Page No.9