ANJU MEHRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) By way of this order, we shall dispose of I.T.A. No. 99 of 2003, I.T.A. No. 252 of 2003, I.T.A. No. 254 of 2003 and I.T.A. No. 100 of 2003 as they involve adjudication of a similar question of law. For the sake of convenience, the facts are being taken from Income Tax Appeal No. 99 of 2003. Challenge in this appeal is to an order passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, affirming the clubbing of interest income earned by the minors, Raghav Mehra and Varun Mehra, with the income of their mother, Anju Mehra.

(2.) Counsel for the appellant submits that income-tax authorities are not justified in clubbing the income of the minors with the income of their mother by invoking section 64(1A) of the Income-tax Act, 1961 (hereinafter referred to as "the 1961 Act"). It is further submitted that the 1961 Act does not permit the clubbing of individual income of a minor and even otherwise, section 64(1A) of the 1961 Act has wrongly interpreted.

(3.) Counsel for the Revenue submits that when the appellant filed her income-tax return, she filed an application that she has not included the income of minors in her income as section 64(1A) is illegal. The appellant filed CWP No. 13510 of 2003 challenging the vires of section 64(1A) of the 1961 Act. The writ petition was dismissed on March 22, 2012. The appellant filed review application No. CW 235 of 2012 which was also dismissed on May 18, 2012.