2013 (7) TMI 580

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....JJ. For the Appellant : Mr. Alok Mittal, Advocate For the Respondent : Mr. Dinesh Goyal, Advocate ORDER Rajive Bhalla, J. (Oral) By way of this Order, we shall dispose of ITA No.99 of 2003, ITA No.252 of 2003, ITA No.254 of 2003 and ITA No.100 of 2003 as they involve adjudication of a similar question of law. For the sake of convenience, facts are being taken from Income Tax Appeal ....

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....ion that she has not included the income of minors in her income as Section 64(1A) is illegal. The appellant filed CWP No.13510 of 2003, challenging the vires of Section 64(1A) of the 1961 Act. The writ petition was dismissed on 22.03.2012. The appellant filed review application No.CW-235/2012 which was also dismissed on 18.05.2012. We have heard learned counsel for the parties, perused the imp....

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....come as arises or accrues to his minor child : Provided that nothing contained in this sub-section shall apply in respect of such income as arises or accrues to the minor child on account of any -- (a) manual work done by him ; or (b) activity involving application of his skill, talent or specialized knowledge and experience. Explanation.- For the purposes of this sub-section, the inco....