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Section 64 of the Income-tax Act, 1961 [Corresponding to section 16(3) of Indian Income-tax Act, 1922] - Transfer of assets - For benefit of spouse, etc. - Assessment year 1967-68 - Whether income arising from admission of minor to benefits of partnership of which mother is also partner cannot be included in mother's income under section 16(3) of 1922 Act - Held, yes FACTS The petitioner, was one of the partners of a firm, and was an assessee under the Mysore Agricultural Income-tax Act, 1957. During the assessment year 1967-68, there were five partners in the said firm, and one of them was a minor son of the petitioner. The petitioner submitted a return of income under the Act for the assessment year 1967-68, in the status of an 'individual'. In the said return she included not only her share of income from the firm but also the share of her minor son. On the basis of the said return, the respondent. Agricultural ITO, made an assessment order on 31-10-1968, by which he added the income of the petitioner's minor son to the income of the petitioner and assessed the tax on the said total income. On 22-1-1969, the petitioner made an application to the respondent under section 37(2)(b) of the Act for rectification of the assessment order by restricting the assessment made on the petitioner to her income only, since under section 11(2) of the Act, the income of the minor son could not be added to the income of the petitioner. The respondent rejected that application by his order dated 18-2-1969, on the ground that there was no error apparent on the face of the record and the assessment order assessing the income of the petitioner with the income of her minor son was made since a single return in Form III had been filed. HELD Section 11(2) of the 1957 Act is in pari materia with section 16(3) of the Indian Income-tax Act, 1922. The Supreme Court in CIT v. Sodra Devi [1957] 32 ITR 615 has held that : "The words 'any individual' and 'such individual' occurring in section 16(3) of the Act are restricted in their connotation to mean only the male of the species, and do not include the female of the species. In computing the total income of a mother the income of her…

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