Assessee did not file return of income claiming that her income was below exemption limit. She had purchased an immovable property. Assessing Officer issued notice under section 148A(b) and made addition of purchase consideration under section 69A. On writ the Assessee contended that immovable property was purchased from funds provided by her husband directly to vendor.  However, assessee did not submit return of income of her husband or ledger account, if any, relating to purchase of said property. Court held that  if husband of assessee duly declared said income and paid applicable taxes thereon, grave injustice would be caused inasmuch as same income would be subjected to tax in hands of two persons accordingly the assessment order  is  set aside and matter was to be remanded to AO. For  failure to comply with notices, the petitioner is directed to pay cost of Rs.10000, to the Adyar Cancer Institute Chennai. As regards other addition on the basis of stamp valuation is affirmed.  (AY. 2019-20)