https://www.taxtmi.com/caselaws?id=56717 The appeal was dismissed, affirming the decision of the Commissioner of Income Tax (CIT) and upholding the taxability of the minor son's income in the hands of the assessee under section 64(1)(iii) of the Income Tax Act, 1961. The delay in filing the appeal was condoned due to valid reasons, and the validity of the CIT's order under section 263 was upheld. The concept of merger of assessment orders was discussed, and compliance with the CIT's directions was found satisfactory. The Tribunal found no grounds to interfere with the CIT's order, leading to the dismissal of the appeal. en-us Fri, 11 Feb 1983 00:00:00 +0530 Mon, 06 Dec 2010 14:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56717 The appeal was dismissed, affirming the decision of the Commissioner of Income Tax (CIT) and upholding the taxability of the minor son's income in the hands of the assessee under section 64(1)(iii) of the Income Tax Act, 1961. The delay in filing the appeal was condoned due to valid reasons, and the validity of the CIT's order under section 263 was upheld. The concept of merger of assessment orders was discussed, and compliance with the CIT's directions was found satisfactory. The Tribunal found no grounds to interfere with the CIT's order, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 11 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56717