9911796707
TMI Blog1985 (2) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Rameshwari Vaid and a medical certificate by Dr. V.M. Gupta. The ITO scrutinised the entire evidence and ultimately came to the conclusion that the assessee was merely a benamidar of his father who was avoiding heavy tax incidence by showing fictitious income in the name of the assessee who was his minor son. He, therefore, assessed the income of the assessee only on protective basis at Rs. 29,500. The assessee filed an appeal before the AAC challenging the amount of income as well as the protective nature of the assessment. The AAC was of the opinion that since the assessment was completed on protective basis, the ITO should have accepted the return of income of the assessee as such and it was for the ITO for having jurisdiction over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e IT authorities or by the Tribunal, the assessee's father will be still at liberty to urge that the income really does not belong to him, therefore, correspondingly if the income as returned by the assessee is accepted by the Tribunal to be his own income, the Department would not be debarred from adding the income in the hands of his father. Therefore, it is futile to express any opinion over the assessee's contention that the income really belongs to him and he was not a minor during the relevant accounting year. 3. A number of authorities were cited on behalf of the assessee for proposition that while the ITO can make a protective assessment, the Tribunal cannot confirm such an assessment. The first authority relied upon was Smt. Hem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the lady in whose hands assessment had been made protectively after ascertaining the action taken by the ITO in the case of the assessee's husband. The Tribunal therefore, set aside the order of the AAC and directed him to decide the appeal afresh after ascertaining the facts of the case and the action taken by the ITO in the husband's assessment. This is not the relief which the assessee wants in this case. He wants me to determine that the assessee was major and it was really his income. It is impossible to do so unless the assessment of the assessee'' father is in dispute because it is really there that the question would arise and would have to be determined. 5. Another authority cited was the decision of the Chandigarh Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued notices to the parents in law to show-cause why the provisions of s. 64(3) should not be applied, the Tribunal never considered this issue, so far as the addition in the hands of the parents in law was concerned. In this behalf, I may point out that even in (1967) 64 ITR 428 (All), it was observed in the last three lines of the second para at p. 436 of the report that what the Tribunal ought to have done in a case like this was to hear both the appeals together and finally determine as to whether the impugned sum is, if at all, the income of the husband or the wife. 7. It was argued on behalf of the assessee that the present income has not been added in the hands of the assessee's father at all and, therefore, the present assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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