1957 (5) TMI 9 - SC - Income Tax

Whether on a true construction of the provisions of section 16(3)(a)(ii) of the Indian Income-tax Act, 1922, the income of the three minor sons of the assessee is liable to be included in her total income?

Held that:- The High Court observed that the word "individual" as used in section 16(3) of the Act was ambiguous and referred to the quoted passage from the Inquiry Committee's Report, 1936, as also the statement of objects and reasons and came to the conclusion that the word "individual" was restricted to the male of the species and it was not the intention of the Legislature to impose additional tax on a mother assessee by including in her income the income of her minor children arising from the benefits of partnership of a firm in which the mother and the minors were partners. Thus the referred question was rightly answered by them in the negative.