https://www.taxtmi.com/caselaws?id=36149 The High Court held that the notice issued under sections 148 and 147 of the Income Tax Act for the assessment year 1967-68 was invalid as the petitioner, the wife, was not given an opportunity to be heard before the Tribunal's order excluding income from her total income. The court ruled that the income from different sources could not be clubbed with the husband's income under section 64 of the Income Tax Act, and the exclusion of the wife's income without a hearing was not in compliance with statutory provisions. The court quashed the notice and granted the petitioner's writ petition, awarding costs. en-us Fri, 07 Mar 1980 00:00:00 +0530 Fri, 19 Mar 2010 16:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36149 The High Court held that the notice issued under sections 148 and 147 of the Income Tax Act for the assessment year 1967-68 was invalid as the petitioner, the wife, was not given an opportunity to be heard before the Tribunal's order excluding income from her total income. The court ruled that the income from different sources could not be clubbed with the husband's income under section 64 of the Income Tax Act, and the exclusion of the wife's income without a hearing was not in compliance with statutory provisions. The court quashed the notice and granted the petitioner's writ petition, awarding costs. Case-Laws Income Tax Fri, 07 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36149