{"id":15562,"date":"2025-07-22T16:01:31","date_gmt":"2025-07-22T16:01:31","guid":{"rendered":"https:\/\/actionpunjab.in\/?p=15562"},"modified":"2025-07-22T16:01:31","modified_gmt":"2025-07-22T16:01:31","slug":"congress-party-donation-income-tax-case-itat-appellate-tribunal-%e0%a4%95%e0%a4%be%e0%a4%82%e0%a4%97%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%b8-%e0%a4%95%e0%a5%8b-%e2%82%b9199-%e0%a4%95%e0%a4%b0","status":"publish","type":"post","link":"https:\/\/actionpunjab.in\/?p=15562","title":{"rendered":"Congress Party Donation Income Tax Case; ITAT | Appellate Tribunal | \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u094b \u20b9199 \u0915\u0930\u094b\u0921\u093c \u0921\u094b\u0928\u0947\u0936\u0928 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0938\u0947 \u0930\u093e\u0939\u0924 \u0928\u0939\u0940\u0902: \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 \u092e\u0947\u0902 \u092f\u093e\u091a\u093f\u0915\u093e \u0916\u093e\u0930\u093f\u091c, 6 \u0938\u093e\u0932 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\u091f\u0948\u0915\u094d\u0938 \u092d\u0930\u093e \u0925\u093e\" aria-label=\"facebook\" class=\"react-share__ShareButton\" style=\"background-color:transparent;border:none;padding:0;font:inherit;color:inherit;cursor:pointer\"\/><\/li>\n<li class=\"e7096a0a ddc50a2a undefined\"><button aria-label=\"twitter\" class=\"react-share__ShareButton\" style=\"background-color:transparent;border:none;padding:0;font:inherit;color:inherit;cursor:pointer\"\/><\/li>\n<li class=\"e7096a0a dbcbf444 undefined\"><span>\u0915\u0949\u092a\u0940 \u0932\u093f\u0902\u0915<\/span><\/li>\n<\/ul>\n<\/div>\n<div class=\"f3e032cb\"><picture class=\"c62bd949\" style=\"visibility:visible\"><source media=\"(max-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/360x0\/web2images\/521\/2025\/07\/22\/untitled-design-2025-07-22t185024591_1753190367.jpg\"><source media=\"(min-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/512x0\/web2images\/521\/2025\/07\/22\/untitled-design-2025-07-22t185024591_1753190367.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"720\" height=\"540\" src=\"https:\/\/images.bhaskarassets.com\/web2images\/521\/2025\/07\/22\/untitled-design-2025-07-22t185024591_1753190367.jpg\" alt=\"\u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0905\u092a\u0940\u0932 \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 \u0928\u0947 \u091f\u0948\u0915\u094d\u0938 \u0905\u092b\u0938\u0930\u094b\u0902 \u0915\u0947 2023 \u0915\u0947 \u092b\u0948\u0938\u0932\u0947 \u0915\u094b \u092c\u0930\u0915\u0930\u093e\u0930 \u0930\u0916\u093e\u0964 - Dainik Bhaskar\" loading=\"eager\" class=\"f97587ba\"\/><\/source><\/source><\/picture><\/div>\n<p><span>\u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0905\u092a\u0940\u0932 \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 \u0928\u0947 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style=\"word-break:break-word;text-align:left;white-space:pre-line\">\u0926\u0930\u0905\u0938\u0932, \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0928\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 2018-19 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 139(1) \u0915\u0947 \u0924\u0939\u0924 2 \u092b\u0930\u0935\u0930\u0940, 2019 \u0915\u094b \u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930\u093e \u0925\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f \u091f\u0948\u0915\u094d\u0938 \u092d\u0930\u0928\u0947 \u0915\u0940 \u0921\u0947\u0921\u0932\u093e\u0907\u0928 31 \u0926\u093f\u0938\u0902\u092c\u0930, 2018 \u0925\u0940\u0964 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0928\u0947 \u091f\u0948\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 13\u090f \u0915\u0947 \u0924\u0939\u0924 \u0921\u094b\u0928\u0947\u0936\u0928 \u092e\u0947\u0902 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src=\"https:\/\/images.bhaskarassets.com\/web2images\/521\/2025\/07\/22\/bhaskar-explainer-congress-tax-demand-06-04-2024-2_1753195750.jpg\" alt=\"\" loading=\"lazy\" class=\"f97587ba\"\/><\/source><\/source><\/picture><\/div>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\"><strong><span class=\"e913fbaa d3886593\">\u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u094b \u0921\u094b\u0928\u0947\u0936\u0928 \u092e\u0947\u0902 14.49 \u0932\u093e\u0916 \u0930\u0941\u092a\u090f \u0915\u0948\u0936 \u092d\u0940 \u092e\u093f\u0932\u0947 \u0925\u0947<\/span><\/strong><span class=\"e913fbaa d3886593\"\/> \u0938\u093f\u0924\u0902\u092c\u0930 2019 \u092e\u0947\u0902, \u091f\u0948\u0915\u094d\u0938 \u0905\u092b\u0938\u0930 \u0915\u094b \u091c\u093e\u0902\u091a \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092a\u0924\u093e \u091a\u0932\u093e \u0915\u093f \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0928\u0947 \u0921\u094b\u0928\u0947\u0936\u0928 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\u0916\u093e\u0930\u093f\u091c \u0915\u0930 \u0926\u093f\u092f\u093e\u0964 \u092e\u093e\u0930\u094d\u091a 2023 \u092e\u0947\u0902, \u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0915\u092e\u093f\u0936\u094d\u0928\u0930 (\u0905\u092a\u0940\u0932) \u0928\u0947 \u0907\u0938 \u092b\u0948\u0938\u0932\u0947 \u0915\u094b \u092c\u0930\u0915\u0930\u093e\u0930 \u0930\u0916\u093e\u0964<\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\">\u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0928\u0947 \u0905\u092a\u0940\u0932 \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 \u092e\u0947\u0902 \u092f\u093e\u091a\u093f\u0915\u093e \u0932\u0917\u093e\u0908 \u0925\u0940\u0964 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0928\u0947 \u0906\u092f\u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 139(4) \u0915\u0947 \u0924\u0939\u0924 \u0930\u093e\u0939\u0924 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0915\u0940, \u091c\u093f\u0938\u0915\u0947 \u0924\u0939\u0924 \u0926\u0947\u0930\u0940 \u0938\u0947 \u091f\u0948\u0915\u094d\u0938 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0907\u091c\u093e\u091c\u0924 \u0926\u0940 \u091c\u093e\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f ITAT \u0928\u0947 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u094b \u0930\u093e\u0939\u0924 \u0926\u0947\u0928\u0947 \u0938\u0947 \u0907\u0928\u0915\u093e\u0930 \u0915\u0930 \u0926\u093f\u092f\u093e\u0964<\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\"><strong><span class=\"e913fbaa d3886593\">\u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u091f\u0948\u0915\u094d\u0938 \u0938\u0947 \u091c\u0941\u0921\u093c\u0947 \u0926\u094b \u0914\u0930 \u092e\u093e\u092e\u0932\u0947<\/span><\/strong><span class=\"e913fbaa d3886593\"\/><\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\">1.\u20b953 \u0915\u0930\u094b\u0921\u093c \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092e\u093e\u092e\u0932\u093e (\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 1994\u201395) \u092f\u0939 \u092e\u093e\u092e\u0932\u093e \u0932\u0917\u092d\u0917 30 \u0938\u093e\u0932 \u092a\u0941\u0930\u093e\u0928\u093e \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u094b \u20b953 \u0915\u0930\u094b\u0921\u093c \u091f\u0948\u0915\u094d\u0938 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u0939\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u092a\u093e\u0930\u094d\u091f\u0940 \u0928\u0947 \u0907\u0938\u0947 \u0905\u0926\u093e\u0932\u0924 \u092e\u0947\u0902 \u091a\u0941\u0928\u094c\u0924\u0940 \u0926\u0940 \u0939\u0948 \u0914\u0930 \u0915\u0939\u093e \u0915\u093f \u091f\u0948\u0915\u094d\u0938 \u0921\u093f\u092e\u093e\u0902\u0921 \u0917\u0932\u0924 \u0939\u0948\u0964 \u092e\u093e\u092e\u0932\u093e \u0926\u093f\u0932\u094d\u0932\u0940 \u0939\u093e\u0908 \u0915\u094b\u0930\u094d\u091f \u0914\u0930 \u092c\u093e\u0926 \u092e\u0947\u0902 \u0938\u0941\u092a\u094d\u0930\u0940\u092e \u0915\u094b\u0930\u094d\u091f \u092e\u0947\u0902 \u0932\u0902\u092c\u093f\u0924 \u0930\u0939\u093e \u0939\u0948\u0964 \u0905\u0902\u0924\u093f\u092e \u0928\u093f\u0930\u094d\u0923\u092f \u0905\u092d\u0940 \u0924\u0915 \u0928\u0939\u0940\u0902 \u0906\u092f\u093e \u0939\u0948\u0964<\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\"><strong><span class=\"f294573a c89d7768\">2. \u20b93, 567 \u0915\u0930\u094b\u0921\u093c \u0915\u093e \u092a\u0941\u0928\u0930\u094d\u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u092e\u093e\u092e\u0932\u093e (\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2014 \u0938\u0947 2021)<\/span><\/strong><span class=\"f294573a c89d7768\"\/> \u092f\u0939 \u092e\u093e\u092e\u0932\u093e \u092a\u0941\u0930\u093e\u0928\u0940 \u0905\u0938\u0947\u0938\u092e\u0947\u0902\u091f \u0915\u094b \u092b\u093f\u0930 \u0938\u0947 \u0916\u094b\u0932\u0928\u0947 (reassessment) \u0938\u0947 \u091c\u0941\u0921\u093c\u093e \u0939\u0948\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u094b \u092e\u093e\u0930\u094d\u091a 2024 \u092e\u0947\u0902 \u0906\u092f\u0915\u0930 \u0935\u093f\u092d\u093e\u0917 \u0938\u0947 \u0926\u094b \u0928\u094b\u091f\u093f\u0938 \u092e\u093f\u0932\u0947 \u0925\u0947\u0964 \u092a\u0939\u0932\u093e \u0928\u094b\u091f\u093f\u0938 \u20b91,823 \u0915\u0930\u094b\u0921\u093c \u0915\u093e \u092e\u093f\u0932\u093e \u0925\u093e\u0964 \u0915\u0941\u091b \u0926\u093f\u0928\u094b\u0902 \u092c\u093e\u0926 \u20b91745 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0915\u0947 \u0915\u0930 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0915\u093e \u0928\u092f\u093e \u0928\u094b\u091f\u093f\u0938 \u092e\u093f\u0932\u093e\u0964<\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\">\u0915\u0941\u0932 \u092e\u093f\u0932\u093e\u0915\u0930, \u0906\u092f\u0915\u0930 \u0935\u093f\u092d\u093e\u0917 \u0928\u0947 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0938\u0947 \u0905\u092c \u0924\u0915 3,567 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u090f \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0915\u0940 \u0939\u0948\u0964 \u0906\u0930\u094b\u092a \u0939\u0948 \u0915\u093f \u092a\u093e\u0930\u094d\u091f\u0940 \u0928\u0947 \u0915\u0941\u091b \u0926\u093e\u0928 \u0914\u0930 \u0906\u092f \u0915\u0947 \u0938\u094d\u0930\u094b\u0924 \u0920\u0940\u0915 \u0938\u0947 \u0918\u094b\u0937\u093f\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u090f\u0964 \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0928\u0947 \u0907\u0938\u0947 &#8216;\u091f\u0948\u0915\u094d\u0938 \u091f\u0947\u0930\u0930\u093f\u091c\u094d\u092e&#8217; \u0915\u0930\u093e\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0914\u0930 \u0915\u0939\u093e \u0917\u092f\u093e \u0915\u093f \u092f\u0939 \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u092c\u0926\u0932\u0947 \u0915\u0940 \u092d\u093e\u0935\u0928\u093e \u0938\u0947 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092a\u093e\u0930\u094d\u091f\u0940 \u0928\u0947 \u0906\u092f\u0915\u0930 \u0928\u094b\u091f\u093f\u0938 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0926\u093f\u0932\u094d\u0932\u0940 \u0939\u093e\u0908 \u0915\u094b\u0930\u094d\u091f \u092e\u0947\u0902 \u092f\u093e\u091a\u093f\u0915\u093e \u092d\u0940 \u0932\u0917\u093e\u0908 \u0939\u0948\u0964<\/p>\n<div class=\"f3e032cb\"><picture class=\"c62bd949\" style=\"visibility:visible\"><source media=\"(max-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/360x0\/web2images\/521\/2025\/07\/22\/bhaskar-explainer-congress-tax-demand-06-04-2024-1_1753197809.jpg\"><source media=\"(min-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/512x0\/web2images\/521\/2025\/07\/22\/bhaskar-explainer-congress-tax-demand-06-04-2024-1_1753197809.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"730\" height=\"2193\" src=\"https:\/\/images.bhaskarassets.com\/web2images\/521\/2025\/07\/22\/bhaskar-explainer-congress-tax-demand-06-04-2024-1_1753197809.jpg\" alt=\"\" loading=\"lazy\" class=\"f97587ba\"\/><\/source><\/source><\/picture><\/div>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\">&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\"><strong>\u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u092f\u0947 \u0916\u092c\u0930\u0947\u0902 \u092d\u0940 \u092a\u0922\u093c\u0947\u0902&#8230;<\/strong><\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\"><strong>\u0930\u093e\u0939\u0941\u0932 \u092c\u094b\u0932\u0947-\u0938\u0930\u0915\u093e\u0930 \u091c\u0940\u091c\u093e\u091c\u0940 \u0915\u094b 10 \u0938\u093e\u0932 \u0938\u0947 \u092a\u0930\u0947\u0936\u093e\u0928 \u0915\u0930 \u0930\u0939\u0940, ED \u0928\u0947 \u092e\u0928\u0940 \u0932\u0949\u0928\u094d\u0921\u094d\u0930\u093f\u0902\u0917 \u0915\u0947\u0938 \u092e\u0947\u0902 \u0935\u093e\u0921\u094d\u0930\u093e \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u091a\u093e\u0930\u094d\u091c\u0936\u0940\u091f \u0926\u093e\u092f\u0930 \u0915\u0940<\/strong><\/p>\n<div class=\"f3e032cb\"><picture class=\"c62bd949\" style=\"visibility:visible\"><source media=\"(max-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/360x0\/web2images\/521\/2025\/07\/22\/comp-123-21752832605_1753194672.gif\"><source media=\"(min-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/512x0\/web2images\/521\/2025\/07\/22\/comp-123-21752832605_1753194672.gif\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"375\" src=\"https:\/\/images.bhaskarassets.com\/web2images\/521\/2025\/07\/22\/comp-123-21752832605_1753194672.gif\" alt=\"\" loading=\"lazy\" class=\"f97587ba\"\/><\/source><\/source><\/picture><\/div>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\">\u0932\u094b\u0915\u0938\u092d\u093e \u092e\u0947\u0902 \u0935\u093f\u092a\u0915\u094d\u0937 \u0915\u0947 \u0928\u0947\u0924\u093e \u0930\u093e\u0939\u0941\u0932 \u0917\u093e\u0902\u0927\u0940 \u0928\u0947 18 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b X \u092a\u0930 \u0932\u093f\u0916\u093e, &#8216;\u0938\u0930\u0915\u093e\u0930 \u092a\u093f\u091b\u0932\u0947 \u0926\u0938 \u0938\u093e\u0932 \u0938\u0947 \u092e\u0947\u0930\u0947 \u091c\u0940\u091c\u093e\u091c\u0940 (\u0930\u0949\u092c\u0930\u094d\u091f \u0935\u093e\u0921\u094d\u0930\u093e) \u0915\u094b \u092a\u0930\u0947\u0936\u093e\u0928 \u0915\u0930 \u0930\u0939\u0940 \u0939\u0948\u0964 \u092f\u0939 \u091a\u093e\u0930\u094d\u091c\u0936\u0940\u091f \u0909\u0938\u0940 \u0937\u0921\u092f\u0902\u0924\u094d\u0930 \u0915\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948\u0964&#8217; \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u0932\u093f\u0916\u093e, &#8216;\u092e\u0948\u0902 \u0930\u0949\u092c\u0930\u094d\u091f, \u092a\u094d\u0930\u093f\u092f\u0902\u0915\u093e \u0914\u0930 \u0909\u0928\u0915\u0947 \u092c\u091a\u094d\u091a\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0939\u0942\u0902, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0909\u0928\u094d\u0939\u0947\u0902 \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u0947\u0930\u093f\u0924 \u092c\u0926\u0928\u093e\u092e\u0940 \u0914\u0930 \u0909\u0924\u094d\u092a\u0940\u0921\u093c\u0928 \u091d\u0947\u0932\u0928\u093e \u092a\u0921\u093c \u0930\u0939\u093e \u0939\u0948\u0964&#8217;<strong> \u092a\u0942\u0930\u0940 \u0916\u092c\u0930 \u092a\u0922\u093c\u0947\u0902&#8230;<\/strong><\/p>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\"><strong>\u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u0947 <\/strong><strong>\u0928\u0947\u0936\u0928\u0932 \u0939\u0947\u0930\u093e\u0932\u094d\u0921 \u0915\u0947\u0938 \u092e\u0947\u0902 ED \u091c\u092c\u094d\u0924 \u0915\u0930\u0947\u0917\u0940 \u20b9661 \u0915\u0930\u094b\u0921\u093c \u0915\u0940 \u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0902, \u0926\u093f\u0932\u094d\u0932\u0940, \u092e\u0941\u0902\u092c\u0908 \u0914\u0930 \u0932\u0916\u0928\u090a \u092e\u0947\u0902 \u0928\u094b\u091f\u093f\u0938 \u091a\u093f\u092a\u0915\u093e\u090f<\/strong><\/p>\n<div class=\"f3e032cb\"><picture class=\"c62bd949\" style=\"visibility:visible\"><source media=\"(max-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/360x0\/web2images\/521\/2025\/07\/22\/untitled-design-2025-07-22t195907777_1753194489.jpg\"><source media=\"(min-width: 768px)\" type=\"image\/webp\" srcset=\"https:\/\/images.bhaskarassets.com\/webp\/thumb\/512x0\/web2images\/521\/2025\/07\/22\/untitled-design-2025-07-22t195907777_1753194489.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"730\" height=\"548\" src=\"https:\/\/images.bhaskarassets.com\/web2images\/521\/2025\/07\/22\/untitled-design-2025-07-22t195907777_1753194489.jpg\" alt=\"\" loading=\"lazy\" class=\"f97587ba\"\/><\/source><\/source><\/picture><\/div>\n<p class=\"\" style=\"word-break:break-word;text-align:left;white-space:pre-line\">\u092a\u094d\u0930\u0935\u0930\u094d\u0924\u0928 \u0928\u093f\u0926\u0947\u0936\u093e\u0932\u092f \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u0947 \u0928\u0947\u0936\u0928\u0932 \u0939\u0947\u0930\u093e\u0932\u094d\u0921 \u0905\u0916\u092c\u093e\u0930 \u0914\u0930 \u090f\u0938\u094b\u0938\u093f\u090f\u091f\u0947\u0921 \u091c\u0930\u094d\u0928\u0932\u094d\u0938 \u0932\u093f\u092e\u093f\u091f\u0947\u0921 (\u090f\u091c\u0947\u090f\u0932) \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u092e\u0928\u0940 \u0932\u0949\u0928\u094d\u0921\u094d\u0930\u093f\u0902\u0917 \u0915\u0947\u0938 \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0915\u0941\u0930\u094d\u0915 \u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u091c\u092c\u094d\u0924 \u0915\u0930\u0947\u0917\u0940\u0964 ED \u0928\u0947 \u090f\u0915 \u092c\u092f\u093e\u0928 \u092e\u0947\u0902 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class=\"e8c0a4b7\">\u0916\u092c\u0930\u0947\u0902 \u0914\u0930 \u092d\u0940 \u0939\u0948\u0902&#8230;<\/span><\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>\u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u094029 \u092e\u093f\u0928\u091f \u092a\u0939\u0932\u0947 \u0915\u0949\u092a\u0940 \u0932\u093f\u0902\u0915 \u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0905\u092a\u0940\u0932 \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 \u0928\u0947 \u091f\u0948\u0915\u094d\u0938 \u0905\u092b\u0938\u0930\u094b\u0902 \u0915\u0947 2023 \u0915\u0947 \u092b\u0948\u0938\u0932\u0947 \u0915\u094b \u092c\u0930\u0915\u0930\u093e\u0930 \u0930\u0916\u093e\u0964 \u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0905\u092a\u0940\u0932 \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 ( ITAT) \u0928\u0947 \u092e\u0902\u0917\u0932\u0935\u093e\u0930 \u0915\u094b \u0915\u093e\u0902\u0917\u094d\u0930\u0947\u0938 \u0915\u094b \u0921\u094b\u0928\u0947\u0936\u0928 \u092e\u0947\u0902 \u092e\u093f\u0932\u0947 199 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u090f \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u092e\u0947\u0902 \u091b\u0942\u091f \u0926\u0947\u0928\u0947 \u0938\u0947 \u091c\u0941\u095c\u0940 \u092f\u093e\u091a\u093f\u0915\u093e \u0916\u093e\u0930\u093f\u091c \u0915\u0930 \u0926\u0940\u0964 \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 \u0928\u0947 \u0906\u092f\u0915\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u0947\u0930 \u0938\u0947 \u0926\u093e\u0916\u093f\u0932 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15563,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[34222,34227,223,439,34223,34225,4355,12902,34221,34226,34224,2108,7925,30543,551,34,959,638,2680,479,7628,34228,11775,43,61,101,229,6927,343,24930,2175,31,6417,843,146,189],"class_list":{"0":"post-15562","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-delhi","8":"tag-appeal-tribunal","9":"tag-appellate","10":"tag-case","11":"tag-congress","12":"tag-congress-income-tax","13":"tag-congress-party-donation","14":"tag-donation","15":"tag-income","16":"tag-income-tax","17":"tag-itat","18":"tag-itat-tax","19":"tag-party","20":"tag-tax","21":"tag-tribunal","22":"tag-551","23":"tag-34","24":"tag-959","25":"tag-638","26":"tag-2680","27":"tag-479","28":"tag-7628","29":"tag-34228","30":"tag-11775","31":"tag-43","32":"tag-61","33":"tag-101","34":"tag-229","35":"tag-6927","36":"tag-343","37":"tag-24930","38":"tag-2175","39":"tag-31","40":"tag-6417","41":"tag-843","42":"tag-146","43":"tag-189"},"_links":{"self":[{"href":"https:\/\/actionpunjab.in\/index.php?rest_route=\/wp\/v2\/posts\/15562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actionpunjab.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/actionpunjab.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/actionpunjab.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/actionpunjab.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15562"}],"version-history":[{"count":0,"href":"https:\/\/actionpunjab.in\/index.php?rest_route=\/wp\/v2\/posts\/15562\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/actionpunjab.in\/index.php?rest_route=\/wp\/v2\/media\/15563"}],"wp:attachment":[{"href":"https:\/\/actionpunjab.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/actionpunjab.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/actionpunjab.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}