← Library
High Court of Punjab and HaryanaCWP/30368/2024allowed

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

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

   

    

 

  3% #

120 -687

3#4!&!( - 

 ((5((( 6 7 ./ ( .

          

   

 01  

5(((((( %6 7 

   

   

 5  

- .      

    /  !

"# &%  #     

      6,%"7    

    &%   



   !

"# 

  $ $  %   &    %  

      

"

   % &%/  

 

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

$/ 9-

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

!()*0% 1  % 23(4)&-  $-'"# 

 

      !

 !    !

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

120

-687  %)#      228  29: *    1 2832   -      2;;

 6< = >71    !    "  -  ! !%   ) % $      -  *   $   ! )  %        ( $  *!   & *   ,%# (    % * 

  !1  !

     !   "  !  # *   %!%  * !%%&)   !# % $    *    &%&( 2<(  $- *   *    ! 1       

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

  

( 2>( ?%)  $-   - -  - "#  

 

6 !%71

  !"#  !

!   2;> *   1 2832    % % )  *- - ! !

)  * *    & $ ) ! 2;;

 *  128321 $"*! " #  % %$   *    1 2832   

)#      9>(:9(9:9@1 23(:@(9:9 9@1 9:(:@(9:9;  @ @:(:@(9:9@@:( :@(9:9@1   * *-*A!  ( 28(    % C$! - -! "1 -$1  "#*- % !  -!  12832% 

) )#1* $ ( 9:(    - %   -(   &  % "#  !  &)-   % % (B  - -  2

  2 % %"":  6    

 

 ! 

   

 

 &! &!        .      ''

)7 ')'+ + 0."%/ /'1% 3%

.

.4%,+5 

120

-687  %)#    !

" . ,(8, 

 9% 

     

  .

.

   

      " #!! $'     !"



  ?#    "!!'    ! %&     %'

 % ')/   D "  D E  /  E  /