1998 (1) TMI 12

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....er. The assessee is assessed in the status of an individual. For the assessment years 1976-77, 1977-78 and 1978-79, the assessee is a partner of a firm styled as Annamalayar Match Works, Sivakasi, in his capacity as a "karta" of the Hindu undivided family. His wife is also a partner in the said firm. The Income-tax Officer, who completed the assessment of the assessee for the assessment years in t....

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.... partnership firm in which the assessee is a partner as karta of the Hindu undivided family cannot be included in the income of the assessee under section 64 of the Income-tax Act ?" Though the assessee has not been served, we have decided to proceed to hear the tax cases as the question seems to be covered by the decision of the Supreme Court. Mr. C. V. Rajan, learned counsel for the Revenue, r....