Nikhil Pasricha v. Income Tax Officer

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Source text is severely corrupted (unreadable encoding/OCR noise across paragraphs 1-34). Only the paragraph numbering and two identical attestation lines ('Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document') are legible. No court, case number, parties, judges, dates, statutes, precedents, issues, holdings, or outcome could be verified, so no substantive extraction was performed to avoid fabrication.