https://www.taxtmi.com/caselaws?id=440768 The ITAT partly allowed the appeal, directing the Assessing Officer to rectify the assessment by having the wife revise her return and refund any excess tax paid, ensuring no double taxation occurred. The ITAT emphasized proper assessment without burdening the assessee and dismissed certain grounds related to defective filing. The appeal was partly allowed to prevent double taxation and ensure correct assessment, with instructions for the tax authorities to handle adjustments appropriately. en-us Tue, 04 Jul 2023 00:00:00 +0530 Wed, 26 Jul 2023 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440768 The ITAT partly allowed the appeal, directing the Assessing Officer to rectify the assessment by having the wife revise her return and refund any excess tax paid, ensuring no double taxation occurred. The ITAT emphasized proper assessment without burdening the assessee and dismissed certain grounds related to defective filing. The appeal was partly allowed to prevent double taxation and ensure correct assessment, with instructions for the tax authorities to handle adjustments appropriately. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440768