1996 (3) TMI 96

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to 74/Ind of 1987, on the applications registered as R. A. Nos. 198 to 200/Ind of 1990, for our opinion : " (1) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that there could not be valid assessment in the status of an individual when return of income was filed in the status of the Hindu undivided family ? (2) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the Income-tax Officer having exercised the option to include in the income of the mother the income of a minor child from the admission of the minor to the benefits of the partnership in a firm, could not include the same income in the income of the father ? " Briefly stated, the facts of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed family were considered erroneous and prejudicial to the interests of the Revenue by the Commissioner of Income-tax. He, therefore, by order dated December 17, 1982, passed under section 263 of the Act set aside the assessments for all these three years with a direction to frame fresh assessments in the status of individual and to include the share income of the minor to his income. The order was appealed before the Tribunal. The Tribunal dismissed the appeals. The Income-tax Officer, on the basis of the same data, framed a consolidated assessment order for all the three years on March 30, 1985, in the status of individual. He also included the share income of the minor in the income of the assessee which was earlier included in the incom....