MRS. PARNAL NISHANT MEHAR,MUMBAI vs. ITO WARD 42(3)(1), MUMBAI

ITA 8389/MUM/2025Status: DisposedITAT Mumbai09 March 2026AY 2016-17Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the sale of the immoveable property, already taxed in the hands of the husband, could not be taxed again in the assessee's hands. The salary income was also found to have suffered taxation via TDS, and the AO had possibly considered it twice.

What were the facts?

The assessee's case was reopened due to sale of an immoveable property and salary income, with assessment orders passed ex-parte. The assessee's appeal was dismissed by the CIT(A) for non-payment of advance tax.

What were the issues?

Whether the sale of immoveable property and salary income were rightly taxed in the hands of the assessee when the property sale was already taxed in her husband's name and salary income was subject to TDS.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B,Section 249(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “C” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

PER VIKRAM SINGH YADAV, A.M :

These are two appeals filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 02-09-2025, pertaining to Assessment Year (AY) 2016-17. 2. At the outset, Ld.AR submitted that these two appeals are filed against the same order passed by the Ld.CIT(A), dt. 02-09-2025, which has been listed under separate ITA Numbers on account of the fact that one was filed on-line and the second was filed physically. It was accordingly submitted that the latter appeal may be dismissed as infructuous. The Ld.DR is heard, who has not raised any ob

The order continues below.

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