1990 (8) TMI 90

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....come-tax Act, 1961 (hereinafter referred to as "the Act"), where the statement of case was called for on the following question of law: "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in its conclusion that the minor sons' income from the firm cannot be assessed in the hands of their father as the father has no income of his own ?" The assessee is an indiv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., income of the minor sons cannot be included. This is the grievance of the Department in this reference. The question whether income of minor children of a person having nil income could be included for assessment of the person was taken into consideration by a recent decision of the Madhya Pradesh High Court reported in CIT v. Shri Manakram [1990] 183 ITR 382. Referring to various decisions of t....