Raman Kumar v. Income Tax Officer And Others
"
!
#%%&1&3
? " "
5!%
, "( ! ?
!- , "!
!
"# $
$% "
67 8(/,* "
"( - " "
% 999
% " "
% &% $ $!%
-)/7%7" , 8
!
)/ -"! " '
() "( * % % + + , !
) "( -"
! "(""( !'!"" ) ) !! * )* , , "( - !
"- " "
!",! )).
,, ), , , '."( !
" !"
#
/, , , &0%12%&1&3/ ,'."(
, "
(
/,
, , 0%12%&1&3%( !
" # <!->( ),!
! , #
@&A
!
" # $%&'#" (()*+,-'
.
!
.
'
*.
'
,/
)
-' 0&1
" (,&' #
" (( &' #'
&' #
$,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2 2%%2$%$2' 3
# 4 5
' '
&' #
'
@A
$%& 4
6 3%
- 8 * B '
* / B $ "( ! 4 " " "
"( ! ,"
!%( '!
*"
!, , -!!
,'
* !())--).
"
"( - !
"!
% , 8)./ " !! ,'."( !, "
) !!
!! 8 , 7 "
3C "( "/ ,"
, &D%13%&1&,)) !
E " )-
, 8! !
"! , % D% ))- , 8--) "
!)!
!",, !- !
, , 8).%
%%&1&3 6 !( %4( "( !- F 8G !
,H # !G &%4( "( - "') H # !G