Investment by Husband Can’t Be Taxed in Wife’s Hands – Addition for Joint Property Deleted

Naliniben Dipakbhai Patel Vs ITO (ITAT Ahmedabad) Income Tax Appellate Tribunal (ITAT) Ahmedabad has deleted an addition of Rs. 2,18,19,600 made under Section 69A of the Income Tax Act, 1961, against Naliniben Dipakbhai Patel. The case, Naliniben Dipakbhai Patel Vs. ITO, centered on the source of investment in two agricultural properties purchased jointly by Ms. Patel and her husband. The Tribunal’s decision, pronounced on June 3, 2025, underscored that the onus of proving the source of investment lies with the actual investor, not merely a joint owner named for convenience. The appeal was f...