1987 (11) TMI 22

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.... Income-tax Appellate Tribunal made this reference at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961. The reference relates to the assessment years 1972-73, 1976-77 and 1977-78. The question referred for consideration is : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in upholding the order of the Appellate ....

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....ee contended that so far as the assessment year 1972-73 is concerned, the decision of this court in CIT v. Sanka Sankaraiah [1978] 113 ITR 313 applies and the income of the minor sons is not liable to be included in his total income. The appellate authorities, including the Tribunal, accepted this contention. The Revenue is in appeal on this point. In view of the decision of this court in Sanka Sa....

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....ual, he has no income at all and, consequently, the income of the minor children arising from the partnership cannot be included in his total income. It is contended that in order to justify the inclusion of the share income arising to the minors from the partnership firm in the bands of an individual, that individual himself must have income. If the individual concerned has no income whatsoever, ....