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Learn More11 Ketan Prabhulal Dalsaniya v. DCIT
ITA Nos. 25 to 30 / Rjt/2023 and ITA No. 96/Rjt/2023
Assessment Years: 2013-14 to 2019-20
Date of Order : 7th February, 2024
Sections: 64, 153A
Income returned and assessed in the hands of the wife cannot again be taxed in the hands of the husband by invoking section 64(1)(ii)
FACTS
Consequent to a search action conducted in the group cases of Coral group of Morbi on 3rd January, 2019 warrant was executed in the name of the assessee. For each of the assessment years under consideration, assessment orders were framed under section 153A of the Act. The common addition viz. clubbing of income allegedly earned by the wife of the assessee was clubbed with the income of the assessee under section 64(1)(ii) of the Act. According to the a