1978 (11) TMI 87

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..... nsolidated order is passed. 2. The assessee M/s. Ajit Kumar Rajesh Kumar has been assessed in the status of HUF. For the asst. yr. 1975-76, the ITO included Rs. 15,241 under s. 64(1)(i) being the income earned by the assessee in the name of the wife Smt. Sulochana Jain, along with the other income of the assessee-HUF. 3. An appeal was preferred before the AAC who confirmed the action of the IT .....

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..... dividual capacity. S. 64 provides inclusion of income in computing the total income of any individual only. Since it is an admitted fact that the assessee in the present appeals is an HUF, we find that there was no justification for inclusion of the income from the above firm received by Smt. Sulochana Jain along with income of HUF under s. 64(1)(i). We, therefore, direct that the income arising t .....

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