Kewal Krishan Garg v. Icncome Tax Officer
/0 1% #
--0 -465
1#2!&!( -
**6***4
7"8 01"*
234 4 6****** "' 7"8 8
3 ,
-
. .
0!"#
. /%
4,%"5 . .
. /%
!"# $ $ (
#
% /
! "#$ %& %&'! !()* +& & (!( ($!% %($ *#,& &'
'
() &(&* % $ / 7-
- ! "#$ % %& % !($#, !()* *%(). +& (!( ($!% %($ *#,& +'
'
() &(&* "
% %&'! !
!()*12 35* +
( .
& . $%
!
"# #! "
# "$%
#! & $
""# & "
# %'&""
()
( "
$"!
* +"! & ( " &+ ,! ('! " -# $
,!!.
"
!% ( ( !%* % / "+
'.
"
/0--0
-465 %)#
" 339 3:; ,
3953 " .
!! "
3<< 7= > ?8
# " $ !!.
#"#'
!
+! ' &""
. "
" ", & #"+ " '
""
""
"* !"!
& ",#"
(",
/'% "*
' ,
" # "
# " #!" $ ""# !% ,
'#'"
, "
"#''!
( +
"
# % ' &"" ,
('!
( * 3=* & . ,
, " "#""
" " "
+#"
,, & . " "
"#++ "
$%
!
#"
!,
& # ,( .
. "! %$
!$%
* 3?*
'+ & .
!.
. ! . $%
7"#'8
"""# $%
@ # #
3<? ,
3953
'
'
+"
,
.
. # # +
, , !
""""
""( " &"+
#
3<< ,
3953 & $
,# $ %
'
'&"" ,
3953 +!% "
:?*;:*:;:A 35*;A*:;:
:A :;*;A*:;:< A;*;A*:;:A
A;* ;A*:;:A "
" , ,. ,B#" * 39* "' "2 & # .
.#! $ .
& !
!$ % ,!!.
' # "!.#
3953'
+ +!%,"&"
* :
:;* !!
. '
" !!.
*
( '""
$%
# " !! "
( + .
'
' "
*C , , /
3 3 % %""8
7 "
(# "
" (# " / / &) (8 &(&* * 1#0 0+2 4 /5
+*6
/0--0
-465 %)# ! "# +'9+ :
/ / / "#!!$& ! "
""% "!!& ! %
"'
' )+1 " D $!
D " 1 " 1