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Income Tax Appellate Tribunal - Jodhpur

Baldev Dass Lakhotia,Sri Bijaynagar vs Ito, Suratgarh on 25 November, 2025

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we th uy "iy Zi tig eects eee te tes tsb "teyft ya, ae, i " a : hh 2. ia) oe we "hel, yee Wer am we i a oe : thn Bove fe ¥o0% eee es tt Hai i fs ae : f% 1% ht thd 4y yet fa, eg I os ' * % 4%, fe, % ky th than 4 dents : i eb PE Sb " '% yy wD 'al ten, ede » £2 tm pe: : Seb. "ie bee 4% 4 cot uf fs fete bers 5 kin Fy: : 4 4 os £ bj tee a oy ets oi: : Lae aes wy 4, "Ee ay wa cp th aoe at 3 eo bet "4 Go bes tity "type: oe a ue wh th, : "gt ay Gen rages ayh | te tose Yee. % mG PS es 4 wg wn Oe wh oe "K +74 gree. beee ad Er. y ve. tore, "eh if om , th 6% we tee Hi be og toy we oD a ign we i ee Yen "ey ws H an teen be n Mf tr, fa eae sf " % toy te, oe errr vin 4S "fo thd om WG he GC 2 ; 4 'nat CY ig Wn eg age peers oe Boos i 4 a, ~ 4 4 74 ie i deat ep 6S i ws Con. y t em Le y Yooh % oY yn 'coll oe 405 Sore wee tan : "nani tn ge Od bid ult "ed 4-4 Le 7 oe ey go @ ty sa fey LY A LEE 4 apa fe, 'ee? 54 n oo ¢% en yf we tH no Cow 3 : i hy ee % 4ey taf fy e% bbe. bere i toeeeers RE aren OE 4S i vyee eo ge 4h we t ye "aS Ls "3 ye yy, ah 1 ama SG fed od ae gan ttt i Ke "--p K tae cs $ ' tae 4, wt t A i, Odes roy ify a fs , 'eee, {% tf pty t yn CE go feng Ys : Lp Ws tN a Gy fh ay been forse oo £3 on KG Gn ay ben 4% t ym "Wp wy TT os at 4, Ls oA i "

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veoneractoe 3 hy th) t&, Ps . td ; oh eee prea ee, Ged Loy? fer renee " eet ey a at SEE "4 wo Sipe. aA tarth vabers "ht ven hed we sehers " head Pony on on 4 Py p Ct gor . Seve Sree pet ut theed "fs uy ees rey, i ha 7% re We ins LY eee 4s beat a 'et gr Lb 44 det ve ; , eo Cy hte . seite AE Lb as ted So sien a hen weed where a "£5 te . io Sede teed [o ihe penne boo a "3 ae "ber ao Fa woe ° an " "% tee 3 tae ti ay ay be oe " at vast res Pa ra fat Pa eat Mees ' cnneee fone Fees [9 oe nye art ete a feadt thi ina Pa a o Cy ee Ce a) a rr fhe chest Frwbes vo weber, oo yor a Seow, boos aeoee g chook bees wage Boe "op ee cheb ee oa) ners " os af i ikea a " bene oe cone oa oom "re ". ealere peers Past Sone . an as ., hd . A eh hed ed Save bres tie oe ceed 4 4 cee: ey roe oe ia a on o% 3 : iy ©. bees ats teh veers "5 % pierre : teks von e3 Gore, er aon Py bs, ¢ beh we) £65 fo. ee i res -- bee! teed tty oC a ¢ t 4 ;
can A on tr. be Pez Cy £4 a tA Cd be oS bn a neeee ee hore. a ayers oad oy vom ah es rs cree ae deed oy etre ced ao St iG cot a eA om shed ered we tet a roomy Seah 'ce oe oa) ye an coed en ha ted Te) 23 eo an i chet creo, oreee rs ; en oS ¢ ee 4 cant hd 6 vs coon, "ere ¢ ae 4 ifs ; bee. i ms tary ioe dpa tod fs . the thy eae Ay ed Peed cht er vad Lh4 "eal fad % ot ne Sece i vleee - 7 :
os 6% Suados gone ; Ft "agg boon $ 7 4 &Y 6 ae "5 ae t iad zr tees ., a4 ethess £th oe ot, ras fen os Cy ae, % had ab oe wy 'eed ih, belle é ageee is a a 3 * 4 gee ten . 4 5 ot tt on "s a as Ww bene Soo, cahess is th or coane: As h wi os Ay ben % " fre apne ne hy sere veers Sheth a on wt oe) ae a a 4 eee aan ree rea, rs cs % gees veeees tye SE os) han, on. oe wee % hobs bad gn. iy "4 Aon ee on am iva oe a) be 0% ve ode heed Ad tuts 5) z "GS th to 'oft we gree ace ft ey oe ee pres "te 44 Sone 4, i, wy ry m3 wee ood then oon ut tH rey Ak if feng Pee, heed eooee. woken rele, "fe tht one ot, tated, Che bed ett tne. weeee heed Ae te se SLA bree 4b 44 gee Ss "eS is tas tbA 'es Li bove ts weed, Seon pe ere tet Pen cht yee. ee ley, 4 nd re Qe man on vege 5 ht aoe whee bebew serve bees ' fe the o] 4 4 "3 CG ' ft tas, ' "bees pee ae , 9] " hed ns ap at ea Ke Aan it oer ge Seah £2, ay ae) 0t4 bd . % Po 5 ta bore. fee ors hh oe amen, yrs, "4 dehece oo 'vee yee ee teens it £3 a on eo Ce todes ra "Le ie es 4 4 cheb ge tod : oes ee > 5 "eet ME, eng fs en oon te atone ne ipo aad Sone fre ;

on, me ty as teed a5 ye ate, 3 we . onl Seb 'eat Wy wr 2 ne gn ° tb, ees oe poy ae wages, Ls ee, ay SS pee eed * Shed ae te ', oad Sas ¥ * he * fece * aaeae Cfae. nn eeeeh, ee a hy re) oe ceeee, on hot rar bres oy 74 f von £ cease ne es ap be 2 ie the Weed mo lot oA shoal ohee % . 'i ei seo os pee # 4 : / a 45 wpa, on G bet oe ae sere, ta Soe? thy on AS) - GB cot eteee Bene ie} sr a wen rats chest - be a 3 ra wy ua on rs ofon ths reas ae on he weeds ay on we £ bets bot aan ue "% ras] ote 4, wapry wwe on para "wapeg re yee gon eben: % ay wager, re ugese Cs b "Bb ae whee hed 'eed Y C3 Are £5 nd ae yen on tees dood % ah were tere eb fi Aa ben whee os 4 ay od tt on pay ore chy ; len wht : 5s b 03 dod us [s) 43 Nhpeo % a LLY vee tas 4% ie, tobe am "9 oo a "an, , bets - teed ed rox rheed ra

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we nee 'ea ht 6 « ° yer aeree ats oon on ah tas . %G whe ae etree ge eeeee: 4dper, Le ote, 'be tf " len Sane. denne omg 4 crgens Lf b ns tye £ rae) 'chee ht o ye "eee 'A x. roy brood o whos oS 7m 4 ¢ on ne cot ae 3 "4 howe ae yo a) 03 on es be a) ay wnt heed & ; Ms on aD ethnas (on, bb, . oo att id we bets Cs bee feed "4 serece ah bore KS bab viet hed tit EaTe Le an notes a gps 3 oe Cy wy vat Sat ee te % is 8, 'epee foo ay Fah rs p : "gy ah o. 5) Ja ; t é on ts LA tere "boy ' Ae one bere oe) wath ws 7% " aon oh toe gens he a "C4 yon pn teers voller, rs aw bees y 4% te, bee, a . eee tore . nee wh 7 ed eo ° Lo ge 184 wt . tH fs rae. yas tan eet ts et oa) v ty ogee 4 wets en e "Ht ae Sars. wll, oe 44 Cy oo oad cane" Sg aS ery, oe iE ae een , bere Seedeo 5 ; elon, 44 * ctl cone us wg mre oe eh bin hey tt ver "gg ee on per bees oa Hug very, Pree. 4 gen & vod wares y be iy A wae "3 7 4. By "zx tad Seve mp ay Be on 4 ace TS fod "4 KL wa OE oo fedh ws L3 feed veten ad ae Gp rn a i, A 8 tony a Por toy, o "ff i a ay a cd oe i fA a we rae whens Yo on evel ey "£4 et "e ew Soot chet fs ny ate fot 3 owe ye feet tre? S57 rages ae Lo ag Lp Wh O48 be cee on "e % a vecds "a 8 en pees 3 ere vs ay ae 3 1s A ae fh Spon "iy "a Wt el 08 A a Ch ay * "%, gh os yn 'af whee when aan St ee Pp C4 rel 4, te te whewe re tabece tos wy tA jet A bred " 3 Ged gee a3 7 2B oe Os dooce As " . ~ sup SB re bee ; tab ne hed 4 tees the oge Pore q yt, cad "y % id hy fin bo ts Ly an wf oS fave Ai a deg 42 Le A heed tos bebe, ae 7 yA tee "eg y "S} ray a ot tf yeee 7 an g ¢ i wake DO ay ry As wv) 2 _ cK id bore "a oe Lf 97 "4 97 Lt aan ss ped wf . an wed , whee, : fro 'hd .

ta ee ae] ths "44 ee "gob hod "ey Lt tage we aS bord cine dase thee, Lt cy fo ZF fe , . pe 3 et wh By ge tt thedt a ven ns 1G eeee we ctoen L cnn 4 cf "as re bos noo tor, gees re % w teh freees . 7 Sree EE ae 1Z ry wi seeee tenes che rn Pent ar re or Seed ere Spot nt 43 'erst , aoe t ts w teh. ipod tress. ; vere "at rae Ve' gl 'ae, teers if tort we gan eh, $04 a tt v7 elven, Lh eg 7 wan Ys ow, veteds tet yg ceded enn nn 'ee foes a ord Gon Gy fe Vig wo , » ve on g p 4, "y cloers t va ten on hers: Gy hab wy Lt % oe ' , one 2 4 eee tts yee tf 4 46% rere on bose 'e4 aeere yee Pe "a Ng lovegpe? Chee 83 a "4 Lt rs ie e ape ble Geo uy £3 ~ wee .

y, a en ot th. Cd "Ly we oe A Ww aan w . a ed A erie a we 0% by, wearers Gh . 63 4% eerete oe 4 'tof eG ue ee wy 'bees VEE ae hd ae) on a ay a oh ted con § vagee SE ge at EE % bere Ly wang torts tere wate, . cS bone, A tel tan, ane a ped Lh 4 14 ae 14 tne, Gs ap aA vecete sree "43 whore, tos nen Le LA wy) eA tet "tens ted wae re¥) ipee, ave bee Seen. oh. tp. wt a "yn iS "a "3 a te Ly tt ad dp eos wy ey AE a ft ~% og if fees wn, Oren 'ipes $3 ben an 5 oe "uss Wan bere SE wy v4 feed dees, CG 94 wy on ye ost "2 at or Ae -- Z on tS ie ve * CS tale vat "4 yen rs on wteee, lan OS eo fee ie 3 a aw 2 aA ay oer foot bed es Lt ered tn oa) tipes, "98 . ih Ay 43 o, C3 bere th: yee 5% ioe Sons fe 44 gn 4 Py is ihe £94 44 4 ts tie Be So re ge ae Ley) a bet od fe ht edt cad is % asters. eres ape % eo "ond 23 po ke Ooo. "st ped ae) where an am bh oa tooth a wot feve Ea ws on, aed am oe "hed gy { pa 'eed ae Oy ee hee ae ge 'ed "yn "if 4 vn ore ie wy 5 fs 4 bree oe} 4, bees we 3 Le thee, 14 yews ree raee tone. hd Gh cA were a" wy Geos a y thd "Ls we "% a 4 a Sa wage be. td "E4 A wy er ys, fe oe s toe ns ad eds a we bree a re tesrts Z Ye cottes ; os & A wa a ye f cy we ay ng hed ge a ed abs ea eee on gen Ws 13 "4 woes B a2 wie bens wot ° A a go eh on oo sore. ore tan, + voters ; fy "os o 4 Cn wren toed heed teed "eb tad ie fet creer. ret ohh a wn dejene er, 14 ve a oe uy Ca 4 wr ee tere c% oe tere pe td ;, . beens wlech hen 7% eehere cheed WS " pee Sead Seen chee -- oe ee fred: As os as 22 a dest ae tA ee o% g vegety eerrs fi teed wr) A t. bete Sl ES ope aA ob vr . weber Le a at ft 'test we ee bee, on core Mods, rec yi, ahs 4s pe 'bee ttf 7 = boon Sad waren 4 Sree th fee, ig ad wer ceed bees 3 : vypen Gee. % gy soled is teed! hebews bree As as au coved % ae 3 ' ey) ge ao wt sateen bene s hee we io) Cy fy oe] Godee et fy os tehewe % oS we wt, a bees a vege oe, "ft %3 _ 4 eet ate end! ott, sobre Ps drone ne tere Soe. ae yer 4% bet Las} tab Scbewne bass

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ed 6s heed Pl 'eh i. been gen inte Serdoe to vast GS aa 5 tree me As 4 i Im ae te Seve a4 %e ye reer. . 'ree ¢ bree hed ¢ Wy we ef an ia as - hen y oe ; on rs PA *s, gen on ed wan 5% 4 a wBeed es tft ae Seah Sed 5 i fare pen ees heed a %s fees tyre th ie aie ts it heed by a cae wer, rere fs "% a, ies 7 ge Sea 'nls Pe ines Oe 3 on, rape, a3 7) ene Senn On 4 thee oe ae es Bide ree weg Sooo. cebens vo Neel "ere Ad aw etree nn cheek tebe ar vA 7 eee roo oan 7 J oe oe on poe Stee er es tae aye oy i pee 'pees Sere ee on ay re vy ed re ers Ly othe chess we oe fete p Good se a a booed ' ye Seow. % le Es ower a 4 ne "send Cow. a ge £ oe et e roe tte prsee &h ba bene we Ps ey rs y te a , nm a ., 1s] ) 4 Kn ft . " oy = g m 4 ewe whose, yor on LF "es tf eat . oer £4 ' Gners r See. eas phe we bE vin "eG ve hoe bed ah eb , van heres fe irs oy pee. vee _ Si wegeg, oes ee caaaed tere, wpa" os) if ae en hers Vi, oe TF a 'pos ape "4 , a ge ee sarees vey "4 4a "s ay C3 7% a fag os es oor terre LS rs Pe, tear as fener! tn oe A ae ben gn ge rs or fas oo ro tet eenes < ih 2% owen 7-4 ot gees as or s Peed b.. poe ft we "P oe bed fe Boss FES a vrekere A 4 dere 4 ra noe we "% areee os 1% ay tit bore a bapen ae woeee eae. Set orn cated ef wt ws bbe ] £¢% ae he i Ait ee tree, vlhes coun he ote Ps ee iy ws Bi ay oo ss a a ; on Get pony, cd 4 hone ey Fores fs om og 3h% wrens, tenet ota cE font wy at three. see Vp By he os Seve 4s Pree, veret boas. fae rhe 7% ge 4 is ver erane % iors 3 ere fre, fetens gee cee ee od ee ree # eed ge good oD best bers ad ge ay bere wy thoes ae veces Shen ay wets rt wiree o% ay at oye, 'te, ee ead. toes be 74 ots ge wt # ence wh om uw oor 4 ny rng v3 sb 2 hee: Bord foes tone ay od a heed Fen} ye oe ob oad ate then re oe 3 tae wed ve bbe eeere oo aE ans * 14 ye cant "st es dere i ee vereee ed weber sree wepees ff ren) t% A. eis, 649 bieer "fs bat wr, 'one ed epee 'Ad ar " : 4 yor bere i) ey bb oe "tS we ahs "it Sore beeen, ew, ty weapeg tA vas it arses fexe oe te , rae wegen, ro woe is £3 2 hy Poet 4 ¢ veren voy eet where irs yy rd 'aad a i ee . EF res tb a t LE " ge 53 Oe ye oF i] or "as eters. fe free até ' i" 4 wi - 3 tae ed tipen, a bers Gare = Cp oe Send "i eet Pag wyn te "- mn aed on wy yey ah ts "eet ay 'ers 5 4 he ae 4 Mr, ree per x ey ig 4 bod ton. See Geer aps iS weve a td By a see et. wa go St he Hott 24 "eg ome yey "ae tag 2 wy 4 Sent thy eg ettee £3 ae agree oe Seo tone 4, "ot rae be ve thre ee, es w% ne ty th ayy feet £4 te wo % esa v7 Us wt the a "y te fapece teebe, wt er see Pret "Ft een eee el fete a on tt Ko fen wee ereeen, pee won mg a 'hee i2 wae ye i4 oo 1G om eet oe 95 3 ae rhe b i) ved td ate 44 te 6 eres en om tea oy ue oe "be Poni or eed reeere sted Stee ot reise bores ates ot Seat Wa oy weg , nang, ears aes eo hed, i os . corn % » ten whee es) ioe Ire coe "5 aw od a 714 rr vopen, en ron wy e ws nd a out, ES : tenes Ld gn oo :
ed eee . ee 4 £ a iy © cheek webere erbee freee cxgeng on Sree on fad bree od its Sh4 obeeb sae See? hee te ion tnd 7) ere '2 sheet ae ° or ay. ee a Ay aed "ih eh oo ws rn ie var yer. re Ls i. a 44 Seve sreee Sone ae] chet Neat or eg pe wen iss feet 6b on ane £05 the we oo, ni "a Cd shee wc inden 03 go thesh sn Seat ont ey 4 " ayes "Et ge wor fs fas pe ae, gn if "55 - ts L. aah vy ann ong bees we ee oneg t £3 "3 roe} mw ond "me is wo eh ra a oa yon "ye $34 hy Lone, ord Sead bere th abs ¢ cs roe. ae a } wn tence ron rae oe 4 aes. oe vr yee an rae' t wrores ee) tee £4 'tee oy Seen, 0% C5 ran ed Ath at cad Py Sexes tt a} tet en beat 43 roger ae om ve She fgere yee be oo. Sebae % iw dh yrs "fs tse ver Mary fees ecb Ls Ht er Send 3 feed whe eee teed EG Saees erewe. fet oe "ey "e . a tens . bare eee ws est "as © Seb yn "he obeek Ht Gs we gr Hot we tose ry weess oo At ay See Ln oo4 pees es whet brn ge re
- % "h3 ia t aad oo rs bee ay 40% oe one if4 4 ftp ES ether, ioe Ae GH LL £4 ey ot + 5 a 'et heat to wy ra ted On, ye, * 4 pen 4 SY ie pe Ieee, bees Fg feces A PA 4 bows iH oe rn His ween es Sp 2 - w eo) WA wo res ie oe Pee) 8} Povo rs ede ne. ee "aeeee poco cos ea] te = 0, "
"ep £8 :
cheek pan ie Seae we G cheek tebnne "Ce Gp aie A ooeg chen, ved poe ra fet LA ee Lt i se ed ee oe a} Soon oe on een a teres oy an eA 're, whe am ae} 0g yen f As oe a wane oo whens dood rheed 4 vo «tree, bed tape w Seah ge AG hess tae heed ot ber "apes 4% ra, oe] a pre, etinds C5, rapen "st ae) Aeenet?
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1 co 7 ft a wy weed ; pon tae we rae wes, : vag a thy ro ee She ge Ly £4 ben thn Bye OF 4 fen id 5 Pood Wr, weeds ° GE. a "4 pug tet Lp eo rien & th there, ped tA. J, 5 ty Es yee wees. ag wa OH Cy we yen typ yen ween ES ay be oe ye heer, hii, iy as C4 ote Fes * "6, Uf toh te "Be hed 5 teh Yoon, Ulor i lly ae atees ay yee Gn 1, Cy, te ea wn freee 4, ify fetes, an thy cheb: P "4 "

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