← Library
High Court of Punjab and HaryanaCWP/31442/2024allowed

Kewal Krishan Garg v. Icncome Tax Officer

2024-11-22Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

    

   

   /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