https://www.taxtmi.com/caselaws?id=7913 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. en-us Tue, 21 Jul 1970 00:00:00 +0530 Tue, 24 Mar 2009 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7913 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. Case-Laws Income Tax Tue, 21 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7913