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TMI Blog1983 (3) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ight in law in holding that the ITO was justified in initiating proceedings u/s.147? 2. Whether, under the facts and circumstances of the case, the Tribunal was correct in law in confirming the order u/s. 143(1)/147 clubbing the share incomes of the two minor children, while the same was not shown ? 3. Whether, under the facts of the case as well as the provision of law, without cancelling the already completed assessment of the minors, in respect of the share incomes from a firm, wherein their father was also a partner, the share incomes of the minors could be again assessed in the hands of their father and whether this type of double assessment of the same income is permissible under the provisions of the Income-tax Act, 1961 ? 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Shri Mahendrakumar, were admitted to the benefits of the partner ship in the said firm. Two assessments of the assessee for the assessment years 1972-73 and 1973-74 were completed by the ITO by taking only the assessee's own share of income from the said firm. The two minors filed their returns of income declaring their share income from the said firm and they were also assessed separately. Later on, the ITO came to know that the provisions of s. 64 of the Act were applicable. He, therefore, issued notices u/s. 148 to the assessee for the assessment years 1972-73 and 1973-74. In the regular assessment for the assessment year 1974-75 the ITO clubbed the income of the two minor sons in the hands of the assessee under s. 64 of the Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee. At the instance of the assessee the Tribunal has referred the aforesaid questions of law for the opinion of this court: We have heard the learned counsel for the parties. As regards questions Nos. 1 and 2 in R.A. Nos. 95 and 96 (assessment years 1972-73 and 1973-74) the Appellate Tribunal in para. No. 4 of his order has observed as follows: "........ The learned counsel for the assessee after arguing for some time about the legality of initiation of proceedings u/s. 147 for the A.Ys. 1972-73 and 1973-74, conceded that the provisions of section 64 of the I.T. Act are very clear and the assessee should have included towards his own total income, the share of his two minor sons in the same firm in which he was a partner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment made against the minors. No provision of law was brought to our notice by the learned counsel for the assessee under which the income of the minors which has to be assessed in the hands of the assessee u/s. 64 of the Act cannot be so assessed because the minors have been separately assessed. Our answer to question No. 3, therefore, is in the affirmative and against the assessee. R. A. Nos. 95 96: A.Ys. 1972-73 1973-74: Re. Question No. 4 This question presents no difficulty. Section 13 of the General Clauses Act provides that in all Central Acts and Regulations, unless there is anything repugnant in the subject or context, words importing the masculine gender shall be taken to include females; and words in the sing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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