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Issues:
1. Validity of the proceedings before the Income Tax Officer under Section 16(3)(a)(ii) of the Income Tax Act. 2. Challenge to the co-existence of Sections 40 and 16(3)(a)(ii) of the Income Tax Act. 3. Alleged discrimination under Article 14 of the Constitution regarding the inclusion of minor's income in the father's total income. Analysis: 1. The petitioner filed an application under Article 226 of the Constitution to quash the Income Tax Officer's order assessing him to tax, including his minor son's income as per Section 16(3)(a)(ii) of the Income Tax Act. The petitioner challenged the validity of the proceedings, claiming conflict between Section 16(3)(a)(ii) and Section 40, and alleging discrimination under Article 14. The respondent contended that the petition was time-barred and should be dismissed due to laches. 2. The High Court noted a previous decision upholding the validity of Section 16(3)(a)(ii) by the Madras High Court. The court agreed with the previous ruling that the provision falls within the legislative powers conferred and does not violate fundamental rights. The petitioner argued for a reevaluation post a Supreme Court decision, claiming discrimination between fathers and mothers under Article 14. 3. The court examined the legislative intent behind Section 16(3)(a)(ii) to prevent tax evasion through minor children's inclusion in business partnerships. Referring to the Supreme Court's interpretation restricting "individual" to males, the court found no violation of Article 14. The court emphasized that the provision uniformly applies to fathers, ensuring no inequality within the class. The court held that the classification was reasonable and did not deny equal protection under the law. 4. Regarding the alleged conflict between Section 40 and Section 16(3)(a)(ii), the court explained that Section 40 deals with the machinery for tax collection, while Section 16(3)(a)(ii) pertains to the inclusion of a minor's income in the father's total income. The court found no conflict between the two provisions as they serve distinct purposes within the Income Tax Act. 5. Ultimately, the court dismissed the writ petition, rejecting all contentions raised by the petitioner. The court held that the petition failed on all grounds and ordered the petitioner to pay costs. The judgment reaffirmed the validity of Section 16(3)(a)(ii) and upheld its application in the petitioner's tax assessment.
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