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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 ..... ok Mittal, Advocate For the Respondent : Mr. Dinesh Goyal, Advocate ORDER Rajive Bhalla, J. (Oral) By way of this Order, we shall dispose of ITA No.99 of 2003, ITA No.252 of 2003, ITA No.254 of 2003 and ITA No.100 of 2003 as they involve adjudication of a similar question of law. For the sake of convenience, facts are being taken from Income Tax Appeal No.99 of 2003. Challenge in this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minors in her income as Section 64(1A) is illegal. The appellant filed CWP No.13510 of 2003, challenging the vires of Section 64(1A) of the 1961 Act. The writ petition was dismissed on 22.03.2012. The appellant filed review application No.CW-235/2012 which was also dismissed on 18.05.2012. We have heard learned counsel for the parties, perused the impugned order and the paper book. The Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided that nothing contained in this sub-section shall apply in respect of such income as arises or accrues to the minor child on account of any -- (a) manual work done by him ; or (b) activity involving application of his skill, talent or specialized knowledge and experience. Explanation.- For the purposes of this sub-section, the income of the minor child shall be included -- (a) where the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant by holding that Section 64(1A) of the 1961 Act is, ultra vires thereby holding that the 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. The question of law having already been answered against the appellant in CWP No. 13510 of 2003 of Anju Mehra vs Union of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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