ITO Vs Ram Niwas Gupta (ITAT Agra Bench)
Case ke facts
Is case mein husband sirf apni wife ke bank account ka authorized signatory tha. Department ne wife ke account mein aayi 1.89 crore ki deposit ko husband ki income maan liya, kyunki PAN galat tha.
Mudda (Issue)
Kya sirf wrong PAN ya signatory hone se wife ke account ki deposit ko husband ki income mana ja sakta hai?
Faisla (Held)
Court ne bola ki account wife ka hi tha, husband toh sirf signatory tha. PAN mistake se yeh income husband ki nahi ban jaati. Addition hata di.
Practical takeaway
Agar aap kisi aur ke account ke signatory hain, toh bas is wajah se unki deposit aapki income nahi banegi. PAN galat hai toh bhi account holder dekhna zaroori hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-02.