1979 (3) TMI 71

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....ispute about the facts that Dr. Shivashankar was a partner in the firm of M/s. B.S. Rudrappa & Sons, representing his HUF and the share income from the said firm had been offered for assessment in the hands of the said HUF. Further, Smt. Nagarathanamma, wife of Dr. Shivashankar, was also a partner in the aforesaid firm during the previous years relevant to the asst. yrs. 1971-72, 1972-73, 1973-74,....

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....'s order upholding the action of the ITO. The first ground of appeal relating to s. 147 was not argued before me. Further, the AAC himself had expressed that this was not also raised before him. Therefore, the first ground stands rejected. 4. The learned counsel for the assessee invited my attention to the fact that different views have been taken by the Madras Bench as and that the Madras Benc....

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....poses of cl.(i), the individual, in computing whose total income the income referred to in that clause is to be included, shall be the husband or wife whose total income(excluding the income referred to in that clause) is greater; and, for the purposes of c.(iii), the income of the minor child from the partnership shall be included in the income of that parent whose total income(excluding the inco....