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2005 (8) TMI 73 - RAJASTHAN HIGH COURTExclusion of income of the wife of the respondent-assessee, from the income of the respondent-assessee - The Assessing Officer found that the assessee has not shown that she has any knowledge about the source of her income and investments and decided to club the income of the wife of the assessee with his income for the assessment years 1994-95 and 1995-96. - We are of the opinion that the material provided relevant basis for deleting the clubbing of the income of wife in the income of assessee and considering the protective assessment to be a substantive assessment in her own right. - we are further informed that since the filing of this appeal, the assessee's wife had made a declaration under the Kar Vivad Samadhan Scheme, and which has been certified by the Commissioner of Income-tax. Therefore, the assessment in her favour became a substantive assessment by her submitting an application under Kar Vivad Samadhan Scheme declaring the income as her own income – revenue appeal dismissed
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