Minor sons' partnership income can be clubbed with a parent's assessment even when the parent has no independent income.

For assessment purposes, the income of minor children admitted to the benefits of a partnership may be included in the hands of a parent even where the parent has no independent income of his own. The absence of personal income in the assessee's hands does not prevent addition of the minors' share of profits to a nil assessment. The Tribunal's view that such income could not be assessed in the father's hands solely because he had no income was rejected, and the reference was answered against the assessee.

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Issues: Whether the income of minor sons admitted to the benefits of a partnership could be included in the assessment of the father when the father had no income of his own.

Analysis: The reference turned on whether the absence of independent income in the hands of the assessee prevented the inclusion of the minor sons' share of profits in his assessment. The Court agreed with the view that the income of minor children can be added to the assessee's nil income for the purpose of making the assessment, and that the father's having no personal income does not bar such inclusion.

Conclusion: The Tribunal was not justified in holding that the minor sons' income from the firm could not be assessed in the hands of their father merely because the father had no income of his own. The answer to the referred question was in the negative, against the assessee, and in favour of the Revenue.

Ratio Decidendi: For assessment purposes, the income of minor children may be included in the hands of a parent even where the parent has no independent income of his own.

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