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2024 (2) TMI 463 - ITAT RAJKOTClubbing of income of wife u/s 64 - income as belongs to the assessee’s wife accepted in scrutiny assessment, but taxing it in the hands of the assessee again on the ground that his wife was not actually carrying out any business - HELD THAT:- Since the income of the wife of the assessee stands accepted in her hands by the Department in scrutiny assessment vide order passed u/s 143(3) of the Act, on returns filed in consequence to the search action conducted on her u/s 153A of the Act, we find that there is no case with the Revenue now to tax the same income in the hands of the assessee also in terms of the clubbing provisions of Section 64(1)(ii) of the Act. Having accepted the said income as belongs to the assessee’s wife in scrutiny assessment, the Department is now debarred from taking a contrary view and taxing it in the hands of the assessee on the ground that his wife was not actually carrying out any business. In view of the above, all the appeals of the assessee are allowed.
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