COMMISSIONER OF INCOME TAX Vs. OM PRAKASH BHATI

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against the order of the Tribunal dt. 13th May, 2003, by which the appeal of the Revenue and cross -objection by the assessee relating to appeals arising out of asst. yrs. 1994 -95, 1995 -96 respectively have been decided by a common order.

(2.) SO far as cross -objections were concerned, they were not pressed by the assessee before the Tribunal and so far as the appeals of the Revenue are concerned, they were dismissed by the Tribunal vide the judgment under appeal. As appears from the grounds of appeal and the question framed by the assessee, the only question which has been subject -matter of this appeal is the exclusion of income of Smt. Pushpa Bhati, wife of respondent -assessee, from the income of the respondent -assessee, Om Prakash Bhati.

(3.) THE CIT(A) found that Smt. Pushpa Bhati, wife of the assessee, was an assessee in her own right since 1984 -85 and she was not a new assessee. The CIT(A) also noticed that not only that the assessee, Smt. Pushpa Bhati has been assessed since asst. yr. 1984 -85, until the two assessment years in question, but later on is being assessed in her own right. It also noticed that the assessee had her own capital.