Minor child's income cannot be added to a mother's assessment where the statute does not permit inclusion.

Section 11(2) of the Mysore Agricultural Income-tax Act, 1957 was treated as in pari materia with section 16(3) of the Indian Income-tax Act, 1922, so the income of a minor child could not be included in the mother's assessment unless the statute clearly permitted it. As the assessment order showed that the minor son's share income had been added to the petitioner's income, the error was apparent on the face of the record and rectification ought to have been allowed. The rejection of the rectification application was unsustainable, and the assessment was quashed to that extent, with a direction to recompute tax on the petitioner's own income alone.

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Issues: Whether the income of the petitioner's minor son could be included in the petitioner's assessment under the Mysore Agricultural Income-tax Act, 1957, and whether the assessment order was liable to be rectified and quashed to that extent.

Analysis: Section 11(2) of the Mysore Agricultural Income-tax Act, 1957 was treated as in pari materia with section 16(3) of the Indian Income-tax Act, 1922. On that basis, the governing principle was that the income of a minor child could not be included in the assessment of the mother where the statutory provision did not permit such inclusion. The assessment order expressly showed that the minor son's share income had been added to the petitioner's income, and that constituted an error apparent on the face of the record. The rejection of the rectification application was therefore unsustainable.

Conclusion: The inclusion of the minor son's income in the petitioner's assessment was held impermissible, and the assessment order was quashed to that extent. The Income-tax Officer was directed to recompute the petitioner's tax on her own income alone.

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