← Library
High Court of Punjab and HaryanaCWP/31658/2024allowed

Shrey Leekha v. Income Tax Officer

2024-11-25Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

    

   

    /0 3% #

120 ,6;:

3#4!&!( ,     **5***3

 6"7 /0"* /

   

 123

 

 5****** "'  6"7 7    

   

   

 5 6*-.)*!$#( #-#(4!( ()789-!$$#:    '

)   

             

0$ %&'

   '  !

 

    !!!!! 6-%":

          

    "   #$ %&'    ( (       (            

)&

  ")  /  

 

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

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

%  %&'! !

!()*12  24*  +

(  .

& . $%



   !

 "#  #!  "

# "$%

#!   & $

""#   &  "

# %'&""

()

( "

  $"!

*  +"! &  (   " &+ ,! ('! "    -#   $

 ,!!.

 "

 !% 

/0120

,6;:  %)#  ( ( !%* % "+

'.

"    

" 229  2:; ,

 2942 " .

!! "

 2<<  6= > ?7

  #  "   $ !!.

  #"#'

 !

+! ' &""

 . "

" ",   &     #"+ " '

""

""

"*

!"!

& ",#" 

(",

8'% "* 

 ' ,

" #  "

# "  #!"  $  ""#   !% ,

 '#'"

 , "

"#''!

(  +

 "

# % ' &""  ,

 ('!

(  * 2=*  & . ,

 , "  "#""

  "   "  "

+#"  

  ,,    & . " "

"#++ "

$%

!

 #"

!,

 & # ,( .

.   "! %$

 !$%



 * 2?* 

'+  & .

 !.

. ! . $%



 6"#'7

"""# $%

@ # #  

 2<? ,

 2942 

'

'

+" 



 ,

.

. # # +

, , !

""""

""(  " &"+

# 

2<<  ,

2942 & $

,#  $  %

'

'&"" ,

 2942   +!%  "  

 :?*;:*:;:A 24*;A*:;:

:A :;*;A*:;:<  A;*;A*:;:A 

A;* ;A*:;:A "

" , ,. ,B#" * 29*    "'  "1 & #  .

.#! $  .

&   !

!$  % ,!!.

' #  "!.# 

2942'

+ +!%,"&"

* :

:;* !!

 .  '

"  !!.

*   

(   '""

$%

# " !! "

( + .

'

' "

  *C      3 " 3 % %""=   4         

%"  "

 )(# "

" (# "     

)    5/ ,6 *,*.

.

/0120

,6;:  %)#  &0 0/2 ")8   

 9 #/.6  $  %&

 /+7/  

 :

           

 

     

)  !"  #&       !



 ""%    !  &      $%   

"'



 ' )+0 "   D  $!

  D " 0 " 0