← Library
High Court of Punjab and HaryanaCWP/34235/2024allowed

Manjit Singh v. Deputy Commissioner Of Income Tax

2024-12-18Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

   

          

 "& '$")@*+*+4+6 

A " % 8$*   ! "## #$$" %"&'"# (

$"/  

  

     % $ )   

 

   %**-* 9 ./2"' &"%

" %*  ::: 

*  "'

"&#""* +*  %*  %,  -""%. %*  / " $ 1 1"  B  $* * %/ /

.%*/ " $ 1.''

$ "'

",

1&"&

%  * * % /'" $ 1&"%

% $ %  

$ ,$1 1 $$ 2"12 / /

% $  "$/$& &11! (# //'"'1 / / / ,! $ " %  !"

  #     

./ '/ /"+3*45*+4+6. /,!

""%/  '

 

   

   

    

./

'/ /"3*45*+4+6* $ " % % # =$ %?

1/$ $ / %)        

      

   

            

                         





                   

C+D

   ! 

       "  #  $%  & '# "  (( )*+,-'     

             

       

 

     . 

      !  .

      '                      

               *.

       '   

  

  

   

  

       

        

 ,/

    

   

 ) -'   0&1  "  (,  & ' #       

         

  

        "   ((      & ' #'                      & ' #   

 

    $,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2    2%%2$%$2'      3    # 4    5    '   '    

          

      & ' #     

 

'  $%&     4                  6

CD

6* -

   2 B ,"2 . B  $  $ 7%  "  

&"% $/ %#$*

",$ %2"$/"%/ %$$ /,"2 $ 111!  "

% $ '$ *''"%/ 1!."'

$$ /,!

 %$/'"1 $$ $$ &&'

% / %  '" 6@ "& 

 '"#  ( '. / / 4*4*+4+6/11'"$ 1%"'

/ $% $ $/ * <* 11 / 1'"$1$"$//$"$ /"&''"%/ 1!*  

 

   

@*+*+4+6 % $ *7



%$ 9 F% $" /G ) $F" +*7



%% "%,1 G ) $F"