Clubbing of minor child's income barred reassessment in father's hands where the mother had already disclosed the income.

Where a minor child's income had already been clubbed in the mother's return, reassessment and addition in the father's hands were unsustainable because the notice proceeded against a person who was not the correct assessee for that income. The analysis treated the clubbing disclosure as decisive on the facts, and held that reopening could not validly fasten the disputed income on the father. The reassessment and resulting addition were therefore deleted.

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Issues: Whether reassessment and addition in the hands of the father could be sustained when the minor child's income was already clubbed in the hands of the mother.

Analysis: The return of income of the mother showed the minor child's income as having been clubbed in her hands. The assessee had consistently contended that the property transaction relatable to the minor child could not be reopened or assessed in the hands of the father. The reassessment was therefore examined on the footing that the notice and consequential addition had proceeded against a person who was not the correct assessee for the disputed income. On these facts, the reopening and the addition were held to be unsustainable in law.

Conclusion: The issue was decided in favour of the assessee and against the Revenue; the reassessment made in the father's hands and the resulting addition were deleted.

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