1996 (2) TMI 41

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.... the Department, the Tribunal referred the following common question of law for the assessment years 1974-75 and 1975-76 for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the share income of the minor sons in the firm in which the assessee is a partne....

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....tion 143(3) read with section 147(a) of the Act by clubbing the income of the minors for the said two years. The Appellate Assistant Commissioner on appeal deleted the inclusion, since the assessee was a partner in the firm only in the capacity as karta of the Hindu undivided family. Hence, the minor's share income was not included. On appeal, the Tribunal dismissed the Department's appeal. A simi....