Law:

Section:

Section 147, read with sections 64 and 139 of the Income-tax Act, 1961 [Corresponding to section 34(1)(a), read with sections 16 and 22 of the Indian Income-tax Act, 1922] - Income escaping assessment - Position prior to 1-4-1989 - Assessment year 1947-48 - Whether there is no statutory obligation cast on assessee in filing a return of his total income to include in it, income of his wife and minor child arising directly or indirectly from there membership in a form of which he also is a partner - Held, yes - Whether even assuming that it is duty of assessee to include income of his wife and minor child in his income and show it so in his return, failure to do so on his part does not amount to failure to disclose fully and truly all material facts necessary for his assessment for relevant year - Held, yes - Assessee and his wife 'P' were partners in a firm - Their minor son 'Y' was also admitted to benefits of partnership - ITO, after having assessed income of firm for relevant assessment year and share of aforesaid partners respectively, issued notice under section 34(1)(a) of 1922 Act calling upon assessee to file a fresh return - Subsequently, ITO passed an order bringing to assessment in hands of assessee share income of assessee's wife and minor child under section 16(3) of 1922 Act on ground that assessee had failed to show in his return share of his wife and minor son - Whether since in assessment of firm, it was disclosed by assessee that his wife 'P' was a partner of said firm and minor son 'Y' was admitted to benefits of partnership, ITO could, on basis of said facts disclosed to him, include in total income of assessee share income of 'P' and 'Y' - Held, yes - Whether, therefore, in instant case requirements of section 34(1)(a) of 1922 Act were not satisfied in order to enable ITO to issue a notice under said section - Held, yes - Whether, consequently, impugned order of assessment passed by ITO pursuant to exercise of power under section 34(1)(a) of 1922 Act, could not be upheld - Held, yes FACTS The assessee was a partner in a firm. The other partners being his wife 'P' and six sons, out of whom one 'Y' was a minor and was admitted to the benefits…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492