1992 (1) TMI 69

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....6(1) of the Income-tax Act, 1961, seeking the opinion of this court on the following question of law : " Whether, on the facts and in the circumstances of the case, the share income of minors can be assessed under section 64(1)(iii) of the Act in the hands of the assessee, the legal representative of the minors, when the legal representative did not have his income. " In the present case, tw....

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....e preferred a second appeal to the Tribunal. The Tribunal set aside the assessment order by taking the view that since the income-tax authorities have not held anywhere that the minors were benamidars of the assessee, the income of the minors could not have been assessed in his hands. Mr. Rastogi, learned counsel appearing on behalf of the Department, has submitted that the Tribunal has committ....

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....ii), the income of the minor child from the partnership shall be included in the income of that parent whose total income (excluding the income referred to in that clause) is greater and where any such income is once included in the total income of either spouse or parent, any such income arising in any succeeding year shall not be included in the total income of the other spouse or parent unless ....