1952 (8) TMI 26

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....e re-constituted firm of Messrs. Ishwardas Sahni & Bros. should be included in the income of Shrimati Damayanti Sahni in assessing her income, profits and gains?" Ishwardas Sahni was a partner in the firm of Messrs. Ishwardas Sahni & Brothers till his death on the 7th of November, 1946. The firm's accounting year ended on the 31st of March, 1947. Ishwardas Sahni left him surviving his widow Shrimati Damayanti and two minor sons from that widow. Shrimati Damayanti became a partner in the firm, which also admitted her two minor sons to the benefits of partnership. In the assessment year 1946-47 the Income-tax Officer found that the income of the two minor sons who were admitted to the benefits of that partnership should be assessed in ....

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....or adequate consideration or in connection with an agreement to live apart; or (iv)                         from assets transferred directly or indirectly to the minor child, not being a married daughter, by such individual otherwise than for adequate consideration; and (b)                          so much of the income of any person or association of persons as arises from assets transferred otherwise than for adequate consideration to the person or association by such individual for the benefit of hi....

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....s the present case. Mr. Bhagwat Dayal urges that the word "individual" occurring in Section 16(3) of the Act must mean an individual capable of having both a wife and a minor child. In my judgment the argument raised has no substance. In Section 16(3)(a) of the Act the word "wife" and the words "minor child" are used disjunctively. The individual referred to in Section 16(3)(a) of the Act may have a wife and minor child or may not have wife but have minor child. If the individual assessed to income-tax is a female that individual will have no wife but she may have minor child. Section 16(3)(a) of the Act, in my opinion, does not imply that the individual must necessarily be a male. Mr. Bhagwat Dayal then urges that the concluding part....