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2013 (4) TMI 660 - AT - Income TaxAssessability of income pertaining to the proprietorship concern(SI)- whether should be assessed as the income of the late Shri S.P.Goyal or in the hands of the assessee [second wife of Shri S.P.Goyal] - Held that:- Once the issue about assessability of income pertaining to the said proprietorship concern SI in the hands of late Shri S.P. Goyal stands concluded by ITAT's directions in 2007 (9) TMI 533 - ITAT DELHI, no addition in respect of any income attributable to SI can be made in the hands of the assessee. Therefore, the impugned order of CIT(A), which is passed without considering the assessee's legal stand in this behalf and without properly appreciating the ITAT's order and confirming the additions again, is without justification and cannot be sustained. The assessing officer in the second round should not have made the additions in the first place in the hands of the assessee and should have rightly been made in the hands of late Shri S.P. Goyal, as directed by the ITAT. Thus, the assessing officer's order also runs contrary to the findings of the ITAT. In favour of assessee.
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