TMI Blog1972 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... s they pertain to the addition to the petitioners Income arising from sources other than her share in the partnership firm. The Income-tax Officer is permitted to amend the impugned assessment order accordingly - - - - - Dated:- 12-4-1972 - Judge(s) : H. N. SETH., R. L. GULATI. JUDGMENT The judgment of the court was delivered by GULATI J.- This petition under article 226 of the Constitution is directed against an order dated December 31, 1971, passed under section 154/155 of the Income-tax Act, 1961. The assessee is a partner in a firm called " M/s. Rajendra Silica works". She had also income from royalty, interest on securities, ground rent and property. For the past several years the petitioner is being assessed to income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment of the firm. It appears that in the meantime the assessment of the firm had been completed and the share income of the assessee was found to be Rs. 29,270. The Income-tax Officer, accordingly, passed a composite order under section 154/155 of the Income-tax Act, 1961, computing the total income of the assessee as under : Rs. 1. Interest on securities 5,714 2. Property 2,073 3. Share of profit from the firm, M/s. Rajendra Silica Works 29,270 4. Income from Gauria Bazar 4,500 5. Royalty income 29,797 --------------------- Total 71,350 --------------------- This assessment order has been challenged in this petition. It is necessary to quote in full section 64 along with the Explanation. " 64. Income of individual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he husband or wife whose total income (excluding the income referred to in that clause) is greater; and for the purpose of clause (ii), where both the parents are members of the firm in which the minor child is a partner, the income of the minor child from the partnership shall be included in the income of that parent whose total income (excluding the income referred to in that clause) is greater; and where any such income is once included in the total income of either spouse or parent, any such income arising in any succeeding year shall riot be included in the total income of the other spouse or parent unless the Income-tax Officer is satisfied, after giving that spouse or parent an opportunity of being heard, that it is necessary so to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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