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TMI Blog1992 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... f this court on the following question of law : " Whether, on the facts and in the circumstances of the case, the share income of minors can be assessed under section 64(1)(iii) of the Act in the hands of the assessee, the legal representative of the minors, when the legal representative did not have his income. " In the present case, two minor sons of the assessee, namely, R. K. Jawanpuria an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the assessment order by taking the view that since the income-tax authorities have not held anywhere that the minors were benamidars of the assessee, the income of the minors could not have been assessed in his hands. Mr. Rastogi, learned counsel appearing on behalf of the Department, has submitted that the Tribunal has committed a gross error of law in setting aside the orders of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be included in the income of that parent whose total income (excluding the income referred to in that clause) is greater and where any such income is once included in the total income of either spouse or parent, any such income arising in any succeeding year shall not be included in the total income of the other spouse or parent unless the Assessing Officer is satisfied, after giving that spouse o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been taken in the cases of CIT v. Shri Manakram [1990] 183 ITR 382 (MP) and CIT v. Sanyasi Mohapatra [1991] 188 ITR 602 (Orissa). In view of the above discussions, the question referred to us is answered in the negative, i.e., in favour of the Department. Anyhow, there will be no order as to costs. Let a copy of this order be transmitted to the Assistant Registrar of the Tribunal, Patna Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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