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TMI Blog1986 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... o as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that section 64(1)(i) of the Income-tax Act had no application to the case and that the income of the assessee's wife could not be clubbed with the income of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hindu undivided family; that a return was filed by the assessee for the assessment year in question in his capacity as the karta of the Hindu undivided family declaring the share income received from the said firm and that a separate return was filed by the assessee for that assessment year in his individual capacity. The Tribunal held that, under the circumstances, the income of the wife of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [FB] and of the Madras High Court in CIT v. S. Balasubramaniam [1984] 147 ITR 732. In reply, Shri Chaphekar, learned counsel for the assessee, contended that the provisions of clause (i) of section 64(1) of the Act were attracted only where the individual, who was being assessed, was a partner in the firm in his individual capacity but not in a case where he was a partner in a representative capa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Amar Nath Bhatia [1984] 148 ITR 701 (P H), CIT v. S. K. Thakkar [1985] 154 ITR 303 (Bom) and CIT v. N. P. Khedkar [1986] 157 ITR 276 (Bom), is that the expression " individual " is used in section 64(1)(i) of the Act in restricted sense and that expression takes in only a person in his individual capacity and does not include a person who acts as representative of others. We respectfully a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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