TaxTMI 
TaxTMI 
2026 (7) TMI 883
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....25 u/s 143(3) r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') passed Assessment Unit, Income Tax Department, for AY: 2023-24. 2. Heard and perused the record. The assessee Devranjan Mittra now deceased contesting through his wife Ms. Sagorika Mittra filed return of income which was picked up for scrutiny by CASS. It was noticed as per Form 26AS that the rental income declared by the assessee was less that what was being depicted in Form 26AS. Assessee had explained that assessee held properties in individual capacity as well as status of HUF and the gross rent of Rs. 1,89,54,186/- were received in the year of which amount of Rs. 1,45,92,690/- was declared as income in the status of HUF and the balance amount ....
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....age. 4. The ld. AR has reasserted the fact as cited before ld. Tax authorities below. 5. Ld. DR has submitted that assessee has been non-compliant 6. After considering the facts and circumstances we find that while raising grounds before ld. First Appellate Authority assessee had given a complete reasoning based on facts and documents including the assertion that how the HUF entities came into existence and continued to be recognized of the ld. Tax authorities below. As for completeness we reproduce para 2.1 of the impugned order. "2.1 Aggrieved by the order of the Assessing Officer, the appellant filed appeal by taking following grounds of appeal:- " (1) THAT the assessment order passed by the learned Assessing O....
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....partition became the properties of the smaller Hindu Undivided Family of Shri K P Mittra (HUF). Shri K P Mittra was the Karta of the HUF constituted by himself and his family members. Separate income tax and wealth tax assessments of the aforesaid Hindu Undivided Families, were made thereafter. (5) THAT the learned Assessing Officer has miserably failed to weigh the evidence in its proper perspective and has otherwise misconstrued evidence in as much as in a final decree of partition passed in Suit No. 259 of 1970, by Hon'ble Justice B CMishra in the High Court of Delhi, by virtue of which Shri DevranjanMittra, Shri K P Mittra and Shrimati Kamala Mittra, were declared to be one third share each of the Hindu Undivided family of Shri....
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.... consideration. (9) THAT the learned Assessing Officer, failed to appreciate that the alleged additional income from property of Rs. 27,40,147/-, belonged to Shri DevRanjanMittra (HUF), who is a separate and distinct legal entity, which filed its return of income and has been duly assessed, in as much as the said addition to the total income is arbitrary, wholly uncalled for and tantamount to double taxation of the same income and as such is liable to be deleted. (10) The learned Assessing Officer, has grossly erred in considering the claim of House Tax at Rs. 11,82,830/-, as against aggregate payments of Rs. 46,33,650/-, made towards House Tax. (11) THAT the learned Assessing Officer, grossly erred in restricting....