https://www.taxtmi.com/caselaws?id=65996 The Appellate Tribunal condoned the delay in filing the appeal concerning the assessment year 1979-80. It held that the minor son's share income should not have been included in the husband's assessment but should have been taxed in the wife's hands as per Section 64 of the Income-tax Act. The Tribunal ruled that specific notice should have been given before including the minor's income in the husband's assessment, and objections based on statutory provisions were admissible. Consequently, the appeal was allowed, and the inclusion of the minor's income in the husband's assessment was deemed incorrect. en-us Wed, 05 Sep 1984 00:00:00 +0530 Sat, 19 Feb 2011 17:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65996 The Appellate Tribunal condoned the delay in filing the appeal concerning the assessment year 1979-80. It held that the minor son's share income should not have been included in the husband's assessment but should have been taxed in the wife's hands as per Section 64 of the Income-tax Act. The Tribunal ruled that specific notice should have been given before including the minor's income in the husband's assessment, and objections based on statutory provisions were admissible. Consequently, the appeal was allowed, and the inclusion of the minor's income in the husband's assessment was deemed incorrect. Case-Laws Income Tax Wed, 05 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65996