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TMI Blog1991 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Act,1961, clearly defined 'child' in relation to an individual as including a step-child and an adopted child of that individual ? " The present reference relates to the assessment year 1979-80. The assessee was a partner of a firm in which her minor step-daughter, namely, the daughter of her husband through some other wife, was admitted to the benefits of the said firm. The Income-tax Officer included the minor's share in the total income of the assessee. On appeal, the Appellate Assistant Commissioner ordered that the said share could not be included because section 64(1)(iii) of the Income-tax Act would not cover the case of a stepchild. A second appeal was filed by the Department and the Tribunal, after discussing the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income of the minor child from the partnership shall 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 Income-tax Officer is satisfied, after giving that spouse or parent an opportunity of being heard, that it is necessary so to do." According to Mr. Senapati, in view of the definition of the child which includes a step-child, the Tribunal erred in law in ignoring this definition. Learned counsel has submitted that, in a taxing statute, analogies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Goa [1988] 71 STC 180 wherein it was held that, generally, a definition given to a word or an expression in a particular Act or statute cannot be utilised for the interpretation of a similar word or expression occurring in a different Act or statute, but this is not an absolute principle of law and, in a given case, the definition given in a particular statute, not being repugnant, may be used to construe and interpret the same expression in another statute. According to learned counsel for the assessee, the main object of Explanation 1 to sub-section (1) of section 64 is to ensure that income of a minor child in a partnership shall be included only in respect of the income of his natural parent. Learned counsel has given some i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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