Capital gain tax inadvertently paid by wife needs to be refunded & recovered from assessee

Shrikant Ghanshyam Shah Vs Int Tax Ward (ITAT Mumbai) ITAT Mumbai held that capital gain tax inadvertently paid by the wife needs to be refunded with interest and the same needs to be recovered from the assessee as the same transaction cannot be charged to tax twice. Facts- AO received information from Income Tax Officer that assessee has sold two immovable properties during the year under consideration amounting to ₹.1,33,40,000/- and ₹.2,32,18,150/-. He observed that assessee has offered capital gain tax on transaction of ₹.2,32,18,150/- but did not offered the transactions of ₹.1,33...