← Library
High Court of Punjab and HaryanaCWP/30887/2024allowed

Hukam Chand Bansal v. Income Tax Officer

2024-11-18Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

    

        

&(%)#)&!*  24  

 !"!#$ & 6 $6$ )7)8/!9 !#$ @))&! 7# !%&'

(()%  @#.&!"! 

  

     #!*   

 

    :

!)$9 

)0",&%(& & .))&!   ;;; 

  &)%&(&)&!

      : +  9.&&0 :  :!"

")!6 & !#$ %%.# !&)% &!

! + $(&(  ,!

 -   !"%& !#$(& .)# 

    # +#!)$ $ )## )!,&$,"

")! .#!.))&!#!"#( ()!$$/')!"!"%&!%$ ""

" +/ )# &  )! !"

  #     

0"%)""&!1 240!

!"+/  &&")!!% )!

!

   

   

    

0" %)""&!1 24  )# &  )! # =# .? $"# #

!"*   



    



  

 



    

 

  



  



      



AB



  

 

 

   



    

 

 

 





   !     

 " #

$%

&'

#

 

 " (( )* + ,-'

     

 

      

 

   

   

  

 .

       

 ! 

.



 

'



   





 

  

 

    

* . 

 

 '

  

  







 

 

 

 

   





  

   

, /      



  

) -'

 

0&1   " (,

&'

#

    

   

 





  

  "

((

&'

#'

 



     

 

&'

#

  



$,%$$%$2'

%2$%$2'

$%%2$%$(

2%%2$%$2





2%%2$%$2'



 

 

3  

# 4   5  

'

'

  

    

  

   &'

#

 

 '

 



A-B

$% &  

  4  

  

  





6

 9.)!6 )! ,)C +&,0 C $  )# 5) ))&! )!   (&#)"#  &+#,)&!#!"&".##"+&,# $$..$/ 

 & .#!%# %%&")!6$/0!&)%)## "+/  )#")%)&!$ ####)!6 (()% !" :%)&! 4 &(   !%& ' %0 "" 2 24!"$$%&!#D !)$.&%")!6###)"  $$.!")!6..$)%)&!#$#&#!"")#.&#"&(%%&")!6$/  

 

   

  24 8#   5  #. )!6F#&!"G * #F&  5  .&+$G * #F&