K.P. ZEENATH Vs. THE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) HEARD learned Senior counsel Dr. K.B. Mohamedkutty appearing for the appellant and learned Senior Standing Counsel Shri. P.K.R. Menon appearing for the respondent.

(2.) SEARCH was made in the residential premises of the assessee's father, which led to block assessment in the name of the father as well as in the name of the assessee. However, since for part of the block period of 10 years the assessee was a minor, income was assessed at the hands of the assessee only for periods after she became a major. The Tribunal directed assessment by clubbing of income of the minor during the period of minority in the hands of the father as provided under Section 64(1A) of the Income Tax Act. Even though consequential order was issued against the assessee's father and he filed appeal before this Court against the block assessment confirmed by the Tribunal, we have vide judgment in ITA Nos.183 & 223 of 2010 dated 17/11/2011, dismissed the appeals.