DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH
In the result, all appeals of the assessee are allowed
ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)
245D(4) of the Act, wherein a\ncomprehensive disclosure of income on account of household expenses for the\nentire family has been made, and the corresponding taxes stands duly paid,\nhence, sustaining addition in the case of appellant also, tantamount to double\naddition (taxation) of same impugned income.\n\n4.\nThat the Ld. CIT(A) erred in sustaining the impugned
