Held that the income returned and assessed in the hands of wife  can not be again be taxed in the hands of the husband by invoking section. 64(1)(ii) of the Act . The Department is debarred from taking a contrary view and taxing it in the hands of assessee on the ground that his wife was not actually carrying out any business .

(AY. 2013 -14 to 2019 -20 )( ITA Nos . 25 to 30 / Rjt/ 2023 and ITA No. 96/ Rjt/ 2023 dt 7 -2 -2024 )