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[2008] 303 ITR 81 (PAT.) HIGH COURT OF PATNA M.K. Jha v. Income-tax Appellate Tribunal NAGENDRA RAI AND BARIN GHOSH, JJ. M.A. NOS. 33-35 OF 2002 JANUARY 10, 2006 Section 143 of the Income-tax Act, 1961 - Assessment - Additions to income Where wife of assessee has no independent income, acquisition made in her name will be treated as acquisition made by assessee The Tribunal held that as the wife of the assessee had no independent income, the acquisition made in her name would be treated as acquisition made by the assessee. Held that the finding arrived at by the Tribunal that the wife of the assessee had no income, was based on the materials on record. Thus, the Tribunal order was to be upheld. JUDGMENT All the three appeals are connected matter as such they have been heard together and are being disposed of by this order. 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. 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…

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