← Library
High Court of Punjab and HaryanaCWP/37050/2025disposed of

Inderpreet Singh Bawa v. Income Tax Officer And ORS

2025-12-23Mrs. Justice Lisa Gill,Mr. Justice Virinder Aggarwal3 pages

1      

   

    

!"

"#$%$ &'

() ( &*"+,+""! -$&./   1"+%2% &# 3"  4 

$#"+ &* !/"+% 



 ' 5 6 -( - 6- 66 5 6 ( - 1                      !   "

#  $   !    

 %&'()  ' **** 6- 667 ( + !   ,--,.-./

   +01   &' ()  +23+ 4    5 +23+67 

'8 .-.+%.-.. 

:

    &

   ;



 ' <   = .2-,.-..!> (<  9

  '     ?

 

' !  4?!7 )

 < 

   +01 +23+

2 . @      



    <        9 ;

' 

 9  !%  > !   

            

!"!  ## $ #  %"

!"!   & 

       '  !

"% !"!(    ## $) #  !%"

!"! , &

9' !% > ! 



 * # ')  & 

* # ')<  <      ' 

       <   9  9   < 

  <   +23+         

  +2-A.-.0 

 * # ') 

  % B+/? '

 +/+ :

  '



' 

9 '

 <

   +01 < +01 !

 ,497    .2-,.-..

  +/+    ' <   9 

9      +01 C  <         <  

'    ''  '   

 <

(9; 

 



'<  9   <

     +01   

 9 $

 

 D  ( 

      

  '' 

'     

 9

 '     &   )'  ) ;

            

3

 9 >             

      (       9 

       !      9  9     ( '    +00> +/+  < 

.2-,.-..

    :

  (  '9         

'' 

'    

9>     9 

E 0 @   

   

 

 

       <9 

   / # <    '

  9 <   

    '

   

 * # ')#  %"

!"! & 

* # ') #  !%"

!"! 3     

      

   

6- 66  

1    6

() (  

 F 

=   8 = F    98 =