1970 (7) TMI 8

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....partners of the firm by name " Punniah Group of Estates, Sunticoppa ", and is an assessee under the Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act." During the assessment year 1967-68, there were five partners in the said firm, and one of them was a minor son of the petitioner. The petitioner submitted a return of income under the Act for the assessment year 1967-68, in the....

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....d that application by his order dated February 18, 1969, on the ground that there is no error apparent on the face of the record and the assessment order assessing the income of the petitioner with the income of her minor son was made since a single return in Form III had been filed. Aggrieved by the said order, the petitioner has approached this court for relief under article 226 of the Constitut....

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....ioner's minor son to the petitioner's income derived from the firm of which both were partners. That error is apparent in the assessment order dated October 31, 1968 ; therein, it is clearly stated that the sum of Rs. 16,098.50 is the share income of the petitioner's minor son, S. B. Ganesh. The petitioner's learned counsel, Sri K. S. Gowrishankar, submitted that the petitioner as the guardian of ....