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Tribunal Error: Minor's Income Wrongly Untaxed, Ignoring Sections 159 and 160(1)(ii) of Income Tax Act.

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....Taxability of minor u/s 64(1)- both the parent had died - foundational error in the order of the Tribunal is leaving the income of the Minor untaxed altogether, the error committed by the two authorities below, forgetting the provisions of Sections 159 and 160 (1) (ii) - what was apparently taxable has been let off by the Tribunal to be altogether non-taxable and that too ignoring the important provisions of the Act....

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Tribunal Error: Minor's Income Wrongly Untaxed, Ignoring Sections 159 and 160(1)(ii) of Income Tax Act.