COMMISSIONER OF INCOME TAX Vs. S DHANUSHKODI

JUDGEMENT

(1.) THE common question referred relates to the assessment years 1975-76 and 1976-77. THE assessee, in those years, had no income from any source. However, his two minor sons derived income by virtue of their admission to the benefits of a partnership firm, of which the assessee also was a partner, representing the joint family of which he was the karta. THEre was no separate assessment of the assessee as an individual and his personal income remained unassessed.

(2.) THE Income-tax Officer assessed the son's income in the hands of the father. That was set aside by the Assistant Commissioner and, on appeal by the Revenue to the Tribunal, the Tribunal confirmed the view of the Assistant Commissioner. At the instance of the Revenue, the question as to whether the income of the minor children of the assessee from the firm could be assessed in the hands of the father under Section 64(l)(ii) of the Act has been referred to us.