TMI Blog1970 (7) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... UDGMENT GOVINDA BHAT J.-The petitioner, Srimathi S. B. Gowramma, is one of the partners of the firm by name " Punniah Group of Estates, Sunticoppa ", and is an assessee under the Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act." 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or son could not be added to the income of the petitioner. The respondent rejected that application by his order dated February 18, 1969, on the ground that there is 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. Aggrieved by the said order, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case. The respondent was not entitled to add the income of the petitioner's minor son to the petitioner's income derived from the firm of which both were partners. That error is apparent in the assessment order dated October 31, 1968 ; therein, it is clearly stated that the sum of Rs. 16,098.50 is the share income of the petitioner's minor son, S. B. Ganesh. The petitioner's learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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