Varun v. Income Tax Officer And Others

   

    

 

  /0 2% #


10 -
5:9

2#3!&!(  -

 &&4&&&56
- & 



  ./0122  2 4&&&&&& #6 7 

  



  



  




4

5*,.)*
!$#
( #,#(3!( ()678,!$
$#9
 

*
"


+, 

 


 



  
-
- 

/ 

- .
# 
   


  
  



5,%"9 

  



  
-
- - .
# 

 

 

 





    !

!

 

 $  

 
,,

 

 
 
 "
 

  
"

# 

/ 





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

($!%
%($
 *#,& 


$% % &'

$&$(

"

#


!

/
1-


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

($!%
%($
 *#,& 


)% % &'

$&$( 
# 

%&'!
!

!()*
0  1



/3&($+  "+% !                     !    " 

  " !#"   $% $     & '(

" $  "( )  $#    *    )

+  !  $ $ !& ! , (   #+   

/010

-
5:9
%)#



2  //8  /9: )    0 /83/   +

  2 /;; 6< = >70          

+  #   (  # "      +

 )  "   ( 

#     

 &

 " )   $ )   ,#! &    # ) 

  0          

   ! )   ##  )

## $(   ! # "    )    $# $& / /<&  "+ )   )    

0           (

  %   )) "+ 

((  !   ) ")$ + +    !   !

 & / />& ?#(  "+   + +  + !     6 #70  

 ! @   2 /;> )   0 /83/    # #(  )+ + (  ) )



$ " ( 2/;;  ) 0/83/0 " )  !  # #"   )   0 /83/   ( !    9>&:9&9:9A0 /3&:A&9:9 9A0 9:&:A&9:9;  A:&:A&9:9AA:& :A&9:9A0   ) )+)B & / /8&

  # ." + +  0 +"0 

 !)

+ #  +   0/83/#( ( !0) " & 9:& 

   + #   

+&

 $  #

 ! 



$(+   # # &C  2.

,3
,
3
% %"";

8


 

 
  
, 


  
,
 
"
$

$



 
+.

."

 
&'

&( $&$9 9
0+ 
/ /41
 
"

5  
+ +.
6


)(7

 

/010

-
5:9
%)#






+
)%:)


;

  
.


 

  + +
.
 

 


."

 # $"" %'     !"# 



?!    #""'    !" &       #%   # %(-   D    D E  - E  -