Case Law Details
Case Name : I.T.O Vs Smt. Mala Gupta (ITAT Kolkata)
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Kolkata
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Brief of the Case
In the case ITO Vs. Smt. Mala Gupta the Hon’ble Kolkata ITAT held that slight difference in the name of the person does not mean that it is not the same person provided the genuineness of the transaction is proved.
Facts of the Case
The assessee claimed a sum of Rs.10 lac as receipt shown from sale of personal effect acquired from ancestral property jointly held with her sister. The property from where the personal effects were sold was also sold for a consideration of Rs. 60 lac. On the same day fitting, fixture and furniture as available in that property was also sold to ...
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This will be the landmark case for all those who suffer difficulties in Government works, for slight difference in writing of name.
If such person’s part of his full name is defectively written, then from their date of birth, address, etc. if matches with real name, then their defectively written name be held to be true for their correct name.