TMI Blog2024 (2) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Mrs. Annapurna Gupta, Accountant Member And Ms. Suchitra R. Kamble, Judicial Member For the Assessee : Shri Mehul Ranpura, AR For the Revenue : Shri Shramdeep Sinha, CIT-DR ORDER PER BENCH : All these appeals are related to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny business activity. The ld. Counsel for the assessee drew our attention to the additions so made to the income of the assessee in various years before us as tabulated in the ld. CIT(a) s order at page no.3 as under:- A.Y. Date of order passed u/s. 143(3) r.w.s. 153A/143(3) Amount of addition (In Rs.) Nature of addition 2013-14 05.03.2021 1,84,370/- Clubbing of income as per the provision of section 64(1)(ii) of the Act. 2014-15 05.03.2021 1,93,858/- Clubbing of income as per the provision of section 64(1)(ii) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Y 2013-14 in IT(SS)A No. 25/Rjt/2023 which read as under:- 1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. The learned Commissioner of Income-tax (Appeals)-11, Ahmedabad [CIT(A)] erred on facts as also in law in rejecting appellants plea that no addition could have been made in the order passed u/s 153A of the Act, in absence of there being incriminating material found from the appellant. The order passed making addition without there being any incriminating materials may kindly be deleted. 3. The Id. CIT(A) erred on facts as also in law in confirming the addition of Rs.1,84,370/- u/s 64(1)(ii) made on the surmises that the income declared by the appellant's wife Kalyaniben Dalsaniya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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