2023 (6) TMI 1130

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....sessing Officer in the sum of Rs. 5,53,535/- representing business income of the wife of the assessee by clubbing it with the assessee's income. 2. We have heard the rival submissions and perused the materials on record. The assessee is engaged in trading of bidis under the name and style of 'Ram Lal Batra& Sons' having his shop at 66/2, Jamuna Bhawan, B T Ganj, Roorkee. The return of income for the assessment year 2010-11 was filed by the assessee on 18.09.2010 for the assessment year 2010-11 filed by the assessee on 18.09.2010 declaring total income of Rs. 8,93,880/-. A survey operation was carried out under section 133A of the Act in the business premises of the assessee. During the course of survey, the survey team observed found tha....

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.... by 20, Tarzan 14 by 20, Super Tarzan 16 by 20, 13 by 20 Bidi Telephone Sp. 25 by 20, Bidi Telephone Small 20 by 20, Match Boxes." 5. The learned AR also submitted that bidis brand traded by assessee's wife are as under: "Telephone 25 by 20, Tarzan Big 11 by 20 and 22 by 20" 6. Learned AR also submitted that sales tax registration (TIN) no. of assessee is 05004109042 and TIN of Sonia Batra is 05004165011. He pointed out that the assessee was only assisting his wife in the business of trading of bidis. The learned AR also placed on record the independent Income Tax Returns filed by the assessee's wife offering business income in respect of trading in bidis from assessment year 2010-11 to assessment year 2022-23 as under: 7.....