1996 (3) TMI 12

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..... nstance of the Department, the Tribunal referred the following question for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the trust income should not be included in the income-tax assessment of the assessee minor for the assessment year 1978-79 ?" Th .....

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..... t in the case of CIT v. Sitalakshmi (Minor) [1996] 217 ITR 595, wherein this court held that since the assessee did not attain the age of 18 years during the relevant accounting year ending on March 31, 1977, the trust income could not be taxed in her hands. In view of the abovesaid decision of this court, in the case of CIT v. Sitalakshmi (Minor) [1996] 217 ITR 595 who is the sister of the assess .....

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