← Library
High Court of Punjab and HaryanaCWP/30390/2024allowed

Amarjit Gandhi v. Pr Commissioner Of Income Tax Ludhiana And Another

2024-11-11Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

    

   

    1% #

0 -465

1#2!&!( - 

 ((3((( 4 5 ./ ( .

     

   

 67  

3(((((( %4 5 5      

   

   

 3   - . 

    

    /" # $%  %   

   

4,%"5

   

    

     !" # $%    & &     &              $  

  /  

 

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

& / 7-

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

!()*0 1  01(2)&,  $,'"# 

 

      !

 !    !

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

0

-465  %)#      00=  0>? *    7 0=10   ,      088  49 : ;57    !    "  ,  ! !%   ) % $      ,  *   $   ! )  %        ( $  *!   & *   -%# (    % * 

  !7  !

     !   "  !  # *   %!%  * !%%&)   !# % $    *    &%&( 09(  $, *   *    ! 7     

    )!   '   ** $,   !)) "#  !  * $!*& , ,   #" "#

  

( 0;( <%)  $,   , ,  , "#  

 

4 !%57

  !"#  !

!   08; *   7 0=10    % % )  *, , ! !

)  * *    & $ ) ! 088 *  70=107 $"*! " #  % %$   *    7 0=10   

)#      >;(?>(>?>@7 01(?@(>?> >@7 >?(?@(>?>8  @ @?(?@(>?>@@?( ?@(>?>@7   * *,*A!  ( 0=(    % C$! , ,! "7 ,$7  "#*, % !  ,!  70=10% 

) )#7* $ ( > >?(    , %   ,(   & % "#  !  &),   % % (B  - -  2   2 % %""8  6    

   # 

       &! &!    

  .

      ''

)7 ')'+ + 0.$/ /'1 3  .

.4 !,+5 

0

-465  %)#  "  # $ .

 ,(8,   9        

  .

. 

   

  "#!!$&    ! "



  <#    "!!&   ! %     %'

 % ')/   D "  D E  /  E  /