Ruchi Arora v. Income Tax Officer

   

        

)   (

2:

*
7,
2,292:

  



'# 
   (

)* + A ))

 > ((  !"#$%
& A,

(5 #

)


 

 


  ,?(1+. !#-) ) 5 ))

, +   , -./ 0 1! 0, 0) # 

, 1  ( 4    5)

)   @@@    


, )  )   ) , 2, + , -./ 0 1! 0

 0) # # 1  ( 4!  5)( )  

4  )  ( (5 #

)(6 

 5)

), 7, ) ))  ( 4 

))) ) ((  -4- # ) 5 (

) ) )) () #(  44/ 

# # 4# #3 3/)( ) 

 # #
  

 

    

    
  ! # # # 

28,9$,292:! # #3/) # ) 

 

 !" 
"

 

   

  


  !# # # 
8,9$,292:, , ( ) 

%(5& 4#( # *
 

 

  
 
 
 



  


 
 

 
 
 


    


 
 
 

  


2: ;2;  
  
  

 


 

 
5

 
  


 

   
 






 
 



 

  



 
 



!   
"
 
#$


%&
"

"



!  ''

'
()
*
+,&

   


 





 
  


 
  
 







 




-

 









  
-





 
 &

   
 
  






 




 


 


   
  
 



   
)
-
 


  
    &
 


  

 





   
 





 








   

 




  


 
+
.

 


 
 


 





(

,&
 
 

 
/%0


!  '+ +


%&
"
 






 
 
  
  



 

   


! 
''
 

%&
"&







   



  


%&
" 
 
 


  

#+$##$#1&
 $1#$#1&
#$$1#$#'
 
1$$1 #$#1
 
 

1$ $1#$#1&
 

 

 
 
2

   

"
3
   6 


  
&
 &

   



 
 
 




% &
"
 

 

& &


 

#$
%

 
   
 
 
3



 

 


 

 

 

 
   4

2: ;7;

5 1 - B3- !B
$) :,  ?

(") ))  )   (# # ) (, 3(

-) ( ## 5(( #3-

(44554/

 

  )  ) 5 (

)(

,# 14/! ) #) #22, ,97,292:%

 ;2&(( # # 3/) (#)  4(( (( 1  6(
:= = )  

)!
8<
#44 ( C

)45

# 1()   ( ) )(# , , 44 5

# 1554) (4(() # #(5( # # 14/, 

!"#

  

 &   #$#%   & 
 

7
  
  
8
97:
8
97: