https://www.taxtmi.com/caselaws?id=377976 The court held that the income of a minor child, whose parents are deceased, should be assessed in the hands of the surviving guardian, specifically the grandfather, as the representative-assessee under Sections 159 and 160 of the Income Tax Act. The court clarified that the minor is always liable to be taxed, and the insertion of Section 64(1A) was an anti-evasion measure. Re-assessment proceedings for certain years were deemed justified, and the appeals by the assessee were dismissed while those by the revenue were allowed. Recovery action was noted to be applicable to the minor, now a major, and her assets or business. en-us Wed, 20 Mar 2019 00:00:00 +0530 Wed, 05 Jun 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377976 The court held that the income of a minor child, whose parents are deceased, should be assessed in the hands of the surviving guardian, specifically the grandfather, as the representative-assessee under Sections 159 and 160 of the Income Tax Act. The court clarified that the minor is always liable to be taxed, and the insertion of Section 64(1A) was an anti-evasion measure. Re-assessment proceedings for certain years were deemed justified, and the appeals by the assessee were dismissed while those by the revenue were allowed. Recovery action was noted to be applicable to the minor, now a major, and her assets or business. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377976