Tax discharged by GPA holder – Taxing the same Income again is untenable

ITO Vs Smt. Bikkina Savitri Devi (ITAT Visakhapatnam)

Based on the merits of the case on a beneficial note we are of the opinion that since the GPA holder namely Sri. Yarlagadda Ravi Chandra Prasad has disclosed the income from the sale of plots gifted by his sister in his return of income and discharged his liability of taxes on returned income, in his return of income, the same cannot be taxed once again in the hands of the assessee.

Facts-

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