MAYA DEVI,MANOHARPUR, CHAIBASA vs. ITO WARD 2(1) , JAMSHEDPUR

Since the issues involved in all these appeals are common except for variations in figures, therefore, all the three appeals are heard together and disposed of by this consolidated order for the sake of convenience. First we

Brief facts of the case are that the assessee filed the return of income for the financial year 2016-17 relevant to the assessment year 2017-18 on 16/03/2018 declaring a total income of Rs.2,31,400/-. The husband of the assessee purchased an immovable property for a sale consideration of Rs.48,00,000 on 30.01.2017 jointly with the assessee. The entire investment of sale consideration was made by the assessee’s husband namely Shri Umesh Kumar Yadav from account payee cheque from his bank account in following manner: thereof is given as under:

1 In the case of the assessee, the Assessing Officer initiated proceedings u/s 147 of the Act and various notices were issued to the assessee. Ultimately, the Assessing Officer had made an addition of Rs.24 lakh i.e. 50% of 48 lakhs as undisclosed income u/s 69 of the Act and further added Rs.4,39,000/- as deemed income u/s 56(2)(vii)(b)(ii) on account of 3 ITA No.296-298/Ran/2024 50% of Rs.8,78,000/- i.e. the difference of stamp value of Rs.56.78 lakh and sale consideration of Rs.48 lakh by treating the assessee as a co- owner of 50% of the said purchased property. During the assessment proceedings, the assessee stated that the entire investment for purchase of property was made by her husband Shri Umesh Kumar Yadav and all payments were made through his bank account. Therefore, the addition cannot be made in the hands of the assessee. Even before the ld. CIT(A), the assessee stated the facts but the ld. CIT(A) did not consider the same by upholding the order of the Assessing Officer.

Dissatisfied with the above order, the assessee is in appeal before the Tribunal stating the fact that the alleged addition made in the hands of the assessee was bad in law since the property was jointly purchased by the assessee with her husband Shri Umesh Yadav in the year under consideration. In this regard, the assessment proceedings u/s.147 r.w.s.144B of the Act was initiated against the husband of the assessee and order was passed on 23.03.2022 accepting the return filed by the assessee on 27.04.2021 without making any addition.

Ld.AR submitted that the property was shown in the balance sheet of assessee’s husband as immovable property purchased in the hands of her husband and payments were also made from the bank accounts maintained by her husband namely Umesh Yadav, therefore, on the same property 50% cannot be made addition in the hands of the present assessee as it is already reflected in the return of income filed by the 4 ITA No.296-298/Ran/2024 assessee’s husband and in proceedings u/s.147 of the Act the return of income filed by the assessee’s husband was also admitted vide order dated 23.03.2022, therefore, 50% on such purchased property the addition made in the hands of the assessee is bad in law and liable to be deleted. He further contented that mere purchase of property jointly with her husband cannot be a ground for making the addition in the hands of the assessee since the whole property was shown in the hands of her husband. Therefore, there is no question to making the same addition twice in respect of the same property, such addition cannot be made in the hands of two separate assessee, as it would amount to double taxation on the same property.

On the other hand, ld. Sr. DR supported the decisions of the AO and ld.CIT(A) but he could not controvert the facts as submitted by the ld.AR.

We after hearing the rival submissions of the parties and perusing the material available on record along with documents furnished before us, the present issue involved in the appeal regarding alleged property was purchased by her husband jointly with the assessee but all the payments were made from the bank account of the assessee’s husband and in this connection assessment order was also passed in the hands of the assessee’s husband vide order dated 23.03.2022 by accepting the return of income and considering his submissions. Therefore, the alleged addition made in the hands of the present assessee is bad in law since the property in question was already offered in the return of her husband. Accordingly, the present addition made in the case of the assessee is hereby directed

In the result, all the captioned appeals are allowed. Order pronounced on 11/09/2025. (RATNESH NANDAN SAHAY) (SONJOY SARMA) लेखा सद" / ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER राँची Ranchi; "दनांक Dated 11 /09/2025 Prakash Kumar Mishra, Sr.PS.