TaxTMI 
TaxTMI 
1985 (2) TMI 95
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....11th July, 1960 and in support of his claim submitted an affidavit of his mother Smt. Rameshwari Vaid and a medical certificate by Dr. V.M. Gupta. The ITO scrutinised the entire evidence and ultimately came to the conclusion that the assessee was merely a benamidar of his father who was avoiding heavy tax incidence by showing fictitious income in the name of the assessee who was his minor son. He, therefore, assessed the income of the assessee only on protective basis at Rs. 29,500. The assessee filed an appeal before the AAC challenging the amount of income as well as the protective nature of the assessment. The AAC was of the opinion that since the assessment was completed on protective basis, the ITO should have accepted the return of in....
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....lf. If the assessee's contention that the income belongs to him is rejected by the IT authorities or by the Tribunal, the assessee's father will be still at liberty to urge that the income really does not belong to him, therefore, correspondingly if the income as returned by the assessee is accepted by the Tribunal to be his own income, the Department would not be debarred from adding the income in the hands of his father. Therefore, it is futile to express any opinion over the assessee's contention that the income really belongs to him and he was not a minor during the relevant accounting year. 3. A number of authorities were cited on behalf of the assessee for proposition that while the ITO can make a protective assessment, the Tribuna....
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....16 TTJ (All). All that was held in that case that the AAC should have decided the appeal of the lady in whose hands assessment had been made protectively after ascertaining the action taken by the ITO in the case of the assessee's husband. The Tribunal therefore, set aside the order of the AAC and directed him to decide the appeal afresh after ascertaining the facts of the case and the action taken by the ITO in the husband's assessment. This is not the relief which the assessee wants in this case. He wants me to determine that the assessee was major and it was really his income. It is impossible to do so unless the assessment of the assessee'' father is in dispute because it is really there that the question would arise and would have to b....
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.... assessee parents in law. Though the Tribunal referred to the fact that the ITO had issued notices to the parents in law to show-cause why the provisions of s. 64(3) should not be applied, the Tribunal never considered this issue, so far as the addition in the hands of the parents in law was concerned. In this behalf, I may point out that even in (1967) 64 ITR 428 (All), it was observed in the last three lines of the second para at p. 436 of the report that what the Tribunal ought to have done in a case like this was to hear both the appeals together and finally determine as to whether the impugned sum is, if at all, the income of the husband or the wife. 7. It was argued on behalf of the assessee that the present income has not been add....