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TMI Blog2013 (7) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... it has already been decided that power conferred under Section 64(1A) to club the minors income with income of the parent whose income is greater is legal and does not suffer from any legal disability - Decided against the assessee. - ITA No.99 of 2003, ITA No.252 of 2003, ITA No.254 of 2003, ITA No.100 of 2003 - - - Dated:- 2-7-2013 - Rajive Bhalla And Bharat Bhushan Parsoon,JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking Section 64(1A) of the Income Tax Act, 1961 (here-inafter referred to as `the 1961 Act'). It is further submitted that the 1961 Act, does not permit the clubbing of individual income of a minor and even otherwise, Section 64(1A) of the 1961 Act has wrongly interpreted. Counsel for the revenue submits that when the appellant, filed her income tax return, she filed an application that she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amritsar Bench, Amritsar by way of another appeal which was dismissed on 28.11.2002. A perusal of the grounds of appeal and due consideration of arguments addressed, reveal that the only question of law is the legality/validity of Section 64(1A) of the 1961 Act which reads as follows :- (1A) In computing the total income of any individual, there shall be included all such income as arises or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r parent, any such income arising in any succeeding year shall not be included in the total income of the other parent, unless the Assessing Officer is satisfied, after giving that parent an opportunity of being heard, that it is necessary so to do. The question as to legality/vires of Section 64(1A) of the 1961 Act has been answered in CWP No.13510 of 2003 Anju Mehra vs Union of India and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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