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Case Law Details

Case Name : Smt. Jharna Ghosh v. ITO (ITAT Kolkata)
Related Assessment Year : 2005-06
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Smt. Jharna Ghosh v. ITO (ITAT Kolkata) Facts of the case: The assessee’s husband was suffering from Cancer and was forced to sell his house property for his treatment. The AO while computing the total income of the assessee included the entire bank deposit in the name of her husband and the sale proceeds of the house property simply because the bank account was maintained jointly by assessee and her husband. The assessee in support of her claim explained that the deposits added by AO are out of the sale of house property belonging to the husband and also filed documents in the shape of ‘a...
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