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TMI Blog1993 (9) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... eals arise from the judgment of the Punjab and Haryana High Court dismissing an application under section 256(2) of the Income-tax Act, 1961. The assessment years concerned are 1973-74 and 1974-75. The question which the Revenue sought to raise reads thus : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the minor children of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 256(2). The High Court refused its request. The High Court was of the opinion that inasmuch as against the decision of the Andhra Pradesh High Court in CIT v. Sanka Sankaraiah [1978] 113 ITR 313, taking a view similar to the one taken by the Tribunal, this court has rejected the special leave petition, and also because the Punjab and Haryana High Court itself has taken a similar view in another m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e included in the income of Hirday Narain assessed as a Hindu undivided family." It was also a case where the income accruing to the minors from their admission to the benefits of a partnership-firm was sought to be included in the income of the father who was a member of the partner ship-firm-not in his individual capacity but as the karta of the Hindu undivided family. It was held that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y here. The appeal is accordingly, dismissed. No costs. Civil Appeals Nos. 5984-89 of 1983 : This appeal arises under section 64(1)(ii). The assessment years concerned are 1965-66 to 1967-68. It is found by the Tribunal as a fact that the father was a partner in the partnership-firm in his capacity as the karta of the Hindu undivided family. Once this is so, the income of the minors arising from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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