← Library
High Court of Punjab and HaryanaCWP/37720/2025disposed of

Deepak Kathuria v. Income Tax Officer And Others

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

1      

   

    

!"

"#$%$ &' ()(

""* + , !-./$   0"/%.% &# 1"  2 

$#"/ &3 !-"/% 



 ' 4 5 6( 6 56 55 4 5 ( 6 0                   

                  

 !"#$%  " &&&& 56 557 ( '

    ())(*)*+

     ',-   " #$  './' 0    1 './'23 

"4 *)*'!*)**  5 6 

  

  7 8 



 " 9  : *.)(*)** %#9  5

7 "    ; <

 

"   0;< 3 $  9 

   ',- './' * =      



    9        57 8

" 

 57  ! 

2     

            

!"!  ## $ #  %"

!"!   & 

       '  !

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

!"! (  5"  !   



 * # ')  & 

* # ')9  9      " 

       9   57

 5 7 9     9   './'   7      

  '.)>*)*, 

 * # ') 

   ! ?'+< "    '+' 6  "



" 

5 "

  9    ',- 9 ',-   (053    *.)(*)**

   '+' 7   " 9  5 

5       ',- @  9           9  

" 

 ""  "    

 9 #58   



"9 5   9       ',-   

 57  

 

 A  # 

    7      ""  "     

 57

 "       $"  $ 8 

            

 57     7    7    

 7    #      5              5  57    #

3 "    ',, '+'  9 

*.)(*)**

    6 #  "5 7    7     ""  " 7   

57  7  75   B , =   

    

 

 

       95 

   + C 9   "

  5 9   

     "

   

 * # ')#  %"

!"! & 

* # ') #  !%"

!"! /     

   7   

    7

56 55  

0    5 ()(

 

D E 

D :   4 :; E    54 :;