COMMISSIONER OF INCOME TAX Vs. ANAND BHATI

JUDGEMENT

(1.) THESE two appeals have 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.) THE question which was framed at the time of admission of this appeal reads as under:

(3.) THE additions were made on the ground that the respective assessees had shown their no knowledgeability about the affairs of the income earned by them. However, the CIT(A) as well as the Tribunal's finding that all the persons whose income has been clubbed in the hands of the respondent -assessee are the representatives of the relatives of the assessee's family and were assessed in their own right. Munni Bai was assessed at least since 1984 -85, whereas mother and brother of the assessee had been since assessed before 1982 -83, which furnishes the foundation that they had sufficient capability in the source of income from which new investments could have been made in shares under relevant orders. Subsequent to two orders in question also, the assessments have been made in respect of respective assessees in their substantive capacities. On the aforesaid premises, it was held by the CIT(A) as well as the Tribunal that the income of the existing assessees could not have been clubbed with the income of the respondent -assessee as such, merely on the basis of showing their ignorance about the general affairs of the business, which could be conducted through responsible member of family.