2024 (2) TMI 463

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....passed under Section 250(6) of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Years (AYs) 2013-14 to 2019-20. 2. It was common ground that the issue involved in all the appeals was identical arising in the background of identical set of facts; therefore, all the appeals were taken up together for hearing and are being disposed of by this consolidated order for the sake of convenience. 3. Giving a brief background of the case, the ld. Counsel for the assessee pointed out that in consequence to search action conducted in the group cases of Coral Group of Morbi on 03.01.2019, warrant u/s 132(1) of the Act was also executed in the case of the assessee. Thereafter, assessment was framed in ter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovision of section 64(1)(ii) of the Act. 2019-20 26.03.2021 2,38,626/- Clubbing of income as per the provision of section 64(1)(ii) of the Act. 4. It was contended that the assessee's appeal before the ld. CIT(A) against the order passed by the Assessing Officer was dismissed; aggrieved by which, the assessee has now come up in appeal before us in all the impugned years. 5. The ld. Counsel for the assessee contended that in all the appeals accordingly there was a solitary issue involved pertaining to the clubbing of income of the wife of the assessee in the hands of the assessee in terms of provisions of Section 64(1)(ii) of the Act. He pointed out that the common ground was raised in all the appeals and drew our attention....