1998 (1) TMI 12

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..... status of an individual. For the assessment years 1976-77, 1977-78 and 1978-79, the assessee is a partner of a firm styled as Annamalayar Match Works, Sivakasi, in his capacity as a "karta" of the Hindu undivided family. His wife is also a partner in the said firm. The Income-tax Officer, who completed the assessment of the assessee for the assessment years in the status of an individual, include .....

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..... sessee is a partner as karta of the Hindu undivided family cannot be included in the income of the assessee under section 64 of the Income-tax Act ?" Though the assessee has not been served, we have decided to proceed to hear the tax cases as the question seems to be covered by the decision of the Supreme Court. Mr. C. V. Rajan, learned counsel for the Revenue, relied on the decision of the Su .....

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..... income of such person in his individual assessment or in the assessment of the Hindu undivided family." We are of the opinion that the decision of the Supreme Court in Shri Om Prakash's case [1996] 217 ITR 785 fully governs the facts of this case and we find no infirmity in the order of the Appellate Tribunal hold that the provisions of section 64 of the Income-tax Act cannot be invoked to club .....

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