1950 (9) TMI 19

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....ome-tax Tribunal, Allahabad Bench. The question referred to us for answer is: "Whether, in the circumstances of the case, the inclusion under Section 16(3)(a)(ii ) of the Act of the three minors' shares of profits from the firm of Messrs. Baijnath Madan Lal in the mother's assessment is correct?" There was a partnership firm in the name of Baijnath Madan Lal of which the partners were Mada....

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....estion that has, therefore, arisen is whether under the provision mentioned above the income of the minors could be added to the income of their mother for purposes of assessment. The relevant provision of Section 16(3) is as follows:- "In computing the total income of any individual for the purpose of assessment there shall be included- (a) so much of the income of a wife or min....

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....ded family and others who form units of taxation. The argument of learned counsel is that though the words "any individual" may include both a male or a female, the words of clause (a) of subsection (3) make it clear that such individual must he a male. Learned counsel has urged that in clause (a) the words "such individual" must mean an individual capable of having both a wife and a minor child. ....

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....ed counsel has referred us to the Income-tax Enquiry Report, Chapter III, Section 1B, and has urged that the main object behind this amendment was to put an end to the practice of fathers transferring property in the names of their minor children or their wives with the object of reducing the liability under the Income-tax Act. We do not think we can take the help of the Report when the language o....