TMI Blog2005 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal and so far as the appeals of the Revenue are concerned, they were dismissed by the Tribunal vide the judgment under appeal. As appears from the grounds of appeal and the question framed by the assessee, the only question which has been the subject-matter of this appeal is the exclusion of income of Smt. Pushpa Bhati, the wife of the respondent-assessee, from the income of the respondent-asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding the income of Smt. Bhati in the income of Om Prakash Bhati. Hence, the clubbing of the income of Smt. Pushpa Bhati in the income of Om Prakash Bhati is deleted. We may notice that while clubbing the income of Smt. Pushpa Bhati on protective basis, the substantive assessment has been made in the name of Om Prakash Bhati. As a result of the order of the Tribunal, Smt. Pushpa Bhati was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Be that as it may, 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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