9911796707
TMI Blog1993 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee derives income from salary. During the assessment proceedings, it was claimed that the salary income be divided in two equal parts between the husband and wife as the assessee is governed by the Portuguese Civil Code. However, the Assessing Officer did not accept the claim of the assessee and assessed the entire salary income in the hands of the assessee. On appeal, following the decision of the Bombay Bench 'A' Tribunal in ITA No. 368/(PN)/1987, dated 22-12-1989 the Dy. CIT (Appeals) held that the salary received by a person is taxable in the individual hands only. Hence this appeal by the assessee to the Tribunal. 3. None appeared on behalf of the assessee. I, therefore, decide this appeal ex parte after hearing the learned de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the decision of the Bombay High Court in which the point in dispute was referred for its opinion. However, recently the Bombay High Court has decided this issue and held that the salary earned by an individual is an individual income and even in accordance with the provisions of the Portguese Civil Code the character of the said salary income does not assume the communion income and therefore it should not be divided between two equal parts between the husband and the wife for the purpose of assessment under the Income-tax Act. Such a decision of the Bombay High Court is in the case of Modu Timblo in Income-tax Reference No. 124 of 1980, dated 22/23-4-1993. In the light of such a decision of the Bombay High Court, assessee's contention ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. In a common law system, each spouse owns whatever he or she earns. Under a community property system, one half of the earnings of each spouse is considered by the other spouse." However, this definition is with reference to the context of earning income from the community property. Even this definition does not hold good in view of the decision of the Bombay High Court cited supra. 6. The Bombay High Court in the case of Mrs. Valentino F. Pinto has held that the respective half shares of the husband and wife in the income from business run by the communion of the husband and wife married according to the custom of Goa should be assessed separately in equal parts in the hands of each of them and not in the hands of the body of indiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, should be assessed separately in equal shares in the hands of each of them, and not in the hands of the 'body of individuals' of the communion of husband and wife. All these decisions of the jurisdictional Bombay High Court were rendered with regard to the property income, income from business and professional income only. In those decisions, the assessment of the question of salary income did not arise at all. Recently, the jurisdictional Bombay High Court has decided the issue of salary income. The High Court held that it should be assessed only in the hands of individual and not in equal parts between the husband and wife. In this view of the matter, it has to be held that the decision of the Dy. CIT (Appeals) wherein he has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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