https://www.taxtmi.com/caselaws?id=64712 The Tribunal dismissed the grounds challenging the initiation of proceedings under section 148, upheld the clubbing of share income of minor sons in the hands of the assessee under section 64(1)(iii), and directed the deletion of interest charged under section 139(8) for the relevant assessment years. en-us Thu, 25 Oct 1990 00:00:00 +0530 Fri, 20 Jan 2012 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64712 The Tribunal dismissed the grounds challenging the initiation of proceedings under section 148, upheld the clubbing of share income of minor sons in the hands of the assessee under section 64(1)(iii), and directed the deletion of interest charged under section 139(8) for the relevant assessment years. Case-Laws Income Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64712