COMMISSIONER OF INCOME TAX Vs. P A VENKATARAMAN

JUDGEMENT

(1.) THE question is as to whether the words "total income" in sub-paragraph II of paragraph A in Part III of the Finance Act, 1986, which refers to the income of the individual would also include the income of other persons whose income is required to be treated as part of his income under Section 64 of the Income-tax Act, 1961, which occurs in Chapter V of the Income-tax Act, is the question that arises for consideration in this reference.

(2.) SUB-paragraph II of paragraph A of Part III of the Finance Act, 1986, prescribes the rates of income-tax in respect of a Hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the 1st day of April, 1987, exceeds Rs. 18,000.

(3.) COUNSEL for the Revenue on the other hand relied on the decision of the apex court in the case of CIT v. Smt. P. K. Kochammu Amma, Peroke [1980] 125 ITR 624.