Can same income be taxed twice by Income Tax department ?

Network (Self Employed) (44 Points)

25 February 2024  


Sold ancestral land and divided the money equally between the 3 members of the HUF.

  • All 3 members of the HUF filed their tax returns; and paid long term capital gains for their share.
  • Income tax dept issued notice stating that the property is not acestal and that  the income is individual income and the entire amount should be taxed in the name of the karta of the HUF, in his individual capacity.
  • In the notice issued, while the entire income is being shown against karta of the HUF in his individual capacity along with the taxes paid on his name, BUT the taxes paid in the name of the rest of the two members of the HUF are not being accounted for in the notice.
  • Despite multiple representations income tax department is not putting he detail of all taxes paid for the captial gains received in the notice issued  to the karta of the HUF in his individual capacity.


Doesn't the above amount to  to taxing the same money twice ? If all the capital gains received have to be taxed against the Karta of the HUF in his individual capacity, then all the taxes already paid in the name of the rest of the two members of the HUF should also be taken into account.

While there are other aspects of the matter which are not mentioned here, looking for a CASE LAW for ' Same Income Cannot Be Taxed Twice'.

  • Please advise.
  • Kindly mention any famous well known Supreme court or high court of ITAT case law.