1989 (2) TMI 67

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....ACTG. C.J. -By this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ."the Act"), the Income-tax Appellate Tribunal, Jabalpur, has referred the following questions of law to this court for its opinion : 1. Whether, on the facts and circumstances of the case, the Tribunal was justified in law in holding that the share income Rs. 19,476 in the name of Sanjay ....

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....share of the minor son of the assessee was liable to be taxed in the hands of the Hindu undivided family and was not includible in the total income of the assessee. Aggrieved by the order passed by the Appellate Assistant Commissioner, the Revenue preferred an appeal before the Tribunal. The Tribunal held that deletion of the share income of the minor son of the assessee from her total income was ....

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....d partnership firm, then such income is includible in the total income of the assessee. As held by this court in CIT v. Smt. Nirmala Devi [1987] 166 ITR 253, the question of source of investment in the firm by the minor is not relevant or decisive for making the income of the minor includible in the total income of the assessee. The Appellate Assistant Commissioner was not right in holding that th....