1970 (7) TMI 8 - HC - Income Tax

Mysore Agricultural Income Tax Act - mistake apparent on face of record - share of a minor child is included in the share of mother - assessment may be rectified u/s 37(2)(b)

Summary

The petitioner, a partner in a firm, included her minor son's income in her tax return. The court ruled that the minor son's income should not have been added to the petitioner's income. The assessment order was quashed, and the Income-tax Officer was directed to recompute the tax only on the petitioner's income.