1982 (9) TMI 133

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....r in M/s Chordiya Trading Corporation and her minor son Shanti Kumar was admitted to the benefits in the firm M/s Abhay Trading Corporation. The assessee filed return and showed share income of the minor as well as interest income having accrued to the minor from M/s Abhay Trading Corporation, but it was stated in the return itself that whereas share income of the minor was includible in her incom....

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....inor in the assessment order dt. 31st October, 1977 of the assessee, he had no jurisdiction to include the interest income of the minor in the hands of the assessee under the assessment dt. 31st March 1979, says Shri Ranka, ld. counsel for the assessee, as there was no mistake apparent from record in the order dt. 31st October, 1977. We quite agree with the submission of Shri Ranka. In the order d....