2001 (6) TMI 43

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.... to the assessment years 1975-76 and 1976-77. The assessee, in those years, had no income from any source. However, his two minor sons derived income by virtue of their admission to the benefits of a partnership firm, of which the assessee also was a partner, representing the joint family of which he was the karta. There was no separate assessment of the assessee as an individual and his personal ....