https://www.taxtmi.com/caselaws?id=119104 The Tribunal ruled in favor of the assessee, holding that the clubbing of income in the hands of the assessee for the assessment years 1991-92 and 1992-93 was not justified. The Tribunal found that the provisions of section 64(1)(i) did not authorize the inclusion of minor children's income in the hands of parents and that the Assessing Officer had failed to properly apply the relevant provisions before issuing the notice under section 148. Consequently, the Tribunal directed the deletion of the order of clubbing income, allowing the appeals filed by the assessee. en-us Wed, 16 Feb 2005 00:00:00 +0530 Mon, 09 Jul 2012 10:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119104 The Tribunal ruled in favor of the assessee, holding that the clubbing of income in the hands of the assessee for the assessment years 1991-92 and 1992-93 was not justified. The Tribunal found that the provisions of section 64(1)(i) did not authorize the inclusion of minor children's income in the hands of parents and that the Assessing Officer had failed to properly apply the relevant provisions before issuing the notice under section 148. Consequently, the Tribunal directed the deletion of the order of clubbing income, allowing the appeals filed by the assessee. Case-Laws Income Tax Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119104