https://www.taxtmi.com/caselaws?id=772542 Gujarat HC held that Tribunal erred in applying Section 64(1A) to club minor son's income with father instead of mother for AY 1997-98. Since minor's income was consistently clubbed with mother in previous year (AY 1996-97) and this clubbing was not disturbed by any authority, Tribunal was unjustified in invoking Section 64(1A) provisions retrospectively. The assessment officer had not considered clubbing issue at assessment stage for the year in question. HC ruled that minor's loss was correctly clubbed with mother's income, deciding in favor of assessee. en-us Wed, 12 Mar 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772542 Gujarat HC held that Tribunal erred in applying Section 64(1A) to club minor son's income with father instead of mother for AY 1997-98. Since minor's income was consistently clubbed with mother in previous year (AY 1996-97) and this clubbing was not disturbed by any authority, Tribunal was unjustified in invoking Section 64(1A) provisions retrospectively. The assessment officer had not considered clubbing issue at assessment stage for the year in question. HC ruled that minor's loss was correctly clubbed with mother's income, deciding in favor of assessee. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772542