M.K. JHA Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) All the three appeals are connected matter as such they have been heard together and are being disposed of by this order.

(2.) The petitioner is aggrieved by the order of the Income-tax Appellate Tribunal, Patna Bench, Patna, allowing the appeal of the Department, being Appeal No. I.T.A. No. 79 (Patna) of 2001, and holding that as the wife of the assessee has no independent income, the acquisition made in her name will be treated as acquisition made by the assessee and accordingly, assessed him.

(3.) In our view, the Tribunal has adopted a correct approach by observing that the tax paid by the wife in the facts of this case would be treated as the tax paid by the assessee. The finding arrived at by the Tribunal that the wife of the assessee has no income, was based on the materials on record. Learned Counsel for the appellant did not persuade us to take a different view by producing any convincing and reliable material on the record to rebut the aforesaid finding.