Income already declared under one head cannot be taxed under other head simultaneously

Dinesh Kumar Singal Vs ITO (ITAT Chandigarh) The ITAT, Chandigarh in the case of Shri Dinesh Kumar Singhal v. The ITO [ITA NO. 683/Chd/ 2022 dated May 22, 2023] held that income of the assessee which is already taxed in one head cannot be taxed under any other head by the Revenue Department. Facts: Shri Dinesh Kumar Singhal (“the Appellant”) filed return of income for the Assessment year 2017-18 inter alia disclosed INR 3,00,000/- under the head Income from House Property and claimed statutory deduction of 30% and net amount of INR 2,10,000/- showed as income under the head Income from Hou...