https://www.taxtmi.com/caselaws?id=67565 The Appellate Tribunal ITAT Jaipur dismissed the appeals concerning the reopening of assessments under section 148 of the Income-tax Act, 1961. The Tribunal upheld the addition of share income of minor sons in the assessee's return, despite the income already being included in the assessee's wife's assessment. Emphasizing the application of Explanation 1 to section 64(1) of the Act, the Tribunal ruled that the clubbing of income is determined by the parent with the higher income. It recommended the Commissioner to rectify the double addition issue by excluding the income of the minor sons from the wife's assessment. en-us Fri, 08 Aug 1986 00:00:00 +0530 Fri, 11 Mar 2011 13:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67565 The Appellate Tribunal ITAT Jaipur dismissed the appeals concerning the reopening of assessments under section 148 of the Income-tax Act, 1961. The Tribunal upheld the addition of share income of minor sons in the assessee's return, despite the income already being included in the assessee's wife's assessment. Emphasizing the application of Explanation 1 to section 64(1) of the Act, the Tribunal ruled that the clubbing of income is determined by the parent with the higher income. It recommended the Commissioner to rectify the double addition issue by excluding the income of the minor sons from the wife's assessment. Case-Laws Income Tax Fri, 08 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67565