COMMISSIONER OF INCOME TAX Vs. ANJU MEHRA

JUDGEMENT

(1.) THIS order will dispose of three appeals i.e., ITAs 76, 217 and 216 of 2003, relating to asst. yrs. 1994 -95, 1995 -96 and 1996 -97 in assessee's own case, involving common questions of law and facts.

(2.) WHILE processing the returns of the assessee under s. 143(1)(a) of the IT Act, 1961 (for short "the Act"), the AO made prima facie adjustments by adding the income of two minor sons of the assessee: namely, Varun Mehra and Raghav Mehra, in the hands of the assessee under s. 64(1A) of the Act.

(3.) THE assessee challenged this action before the CIT(A) on the ground that such an addition was not permissible under s. 143(1)(a) of the Act. This plea did not find favour with the CIT(A), who dismissed the appeals.