Law: Income Tax Act, 1922

Section: 16(3)(a)(ii)

Income-tax Act, 1922 -- Section 16(3)(a)(ii) -- Inclusion of minor's share in mother's income -- Whether legal -- Held yes - Corresponding Sections: Income-tax Ordinance, 1979 -- Section 69(3)(a) - JUDGMENT (The judgment was delivered by A. S. M. Salek, Member).-In this appeal the only of ground substance that was pressed for the assessee appellant is that the assessment has been illegal as the income of the minor sons have been brought into the total income of the appellant under section 16(3)(a)(ii), which section is not applicable to a mother who is a partner along with her minor children. In elaborating the grounds, it has been stated that in the Indian Supreme Court decision in Commissioner of Income-tax, Madhya Pradesh and Bhopal v. Sodra Devi reported in (1957) 32 I.T.R., P. 615, a view was taken contrary to that of the Dacca High Court in Reference case No. 3 of 1959 Musammat Akbari Begum v. Commissioner of Income-tax, East Begal decided on 6-1-1955, in which the word individual used in section 16 was held to mean both male and female. In the Indian case individual as appearing in section 16(3) has been held by majority of the judges to mean a male. It is contended for the appellant that the Dacca decision was based on the case of Sreemati Chanda Devi v. Commissioner of Income-tax, U. P. reported in(1950) 18 I.T.R.,…

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