9911796707
TMI Blog1998 (1) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ot served on the assessee, we decided to take up the tax case, as the issue raised in the question is concluded in favour of the assessee and we find that it is not necessary to wait for the service of notice on the respondent and for his appearance. The assessee is a partner in the firm of Senthil Traders at Tenkasi, representing his Hindu undivided family. His wife one Smt. Jyothi was also a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re income of the assessee's wife amounting to Rs. 53,077. The assessee went on appeal before the Appellate Assistant Commissioner disputing the clubbing of the share income of the assessee's wife with the remuneration received by the assessee. The Appellate Assistant Commissioner accepted the contention of the assessee and held that the share income of the wife of the assessee cannot be clubbed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his individual capacity ?" It is not disputed that the assessee was a partner representing the Hindu undivided family in the partnership firm and the share income derived was separately assessed in the hands of the Hindu undivided family. The salary income received by the assessee was assessed by the Income-tax Officer and the assessee has not challenged the method of assessment made by the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under : "Where a person is a partner in a partnership firm not in his individual capacity but as the karta of the Hindu undivided family, neither the income accruing to his wife on account of her being a partner in the same partnership firm nor the income accruing to his minor children on account of their being admitted to the benefits of such partnership firm, can be included in the total inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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