TMI Blog2001 (1) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... n has been referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short, "the Act"), by the Income-tax Appellate Tribunal (in short, "the Tribunal" ) in respect of the assessment years 1968 69 and 1969-70 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Inspecting Assistant Commissioner (Assessments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and merely because in one year income of the assessee was higher than that of his wife, the same could not be added to the income of the assessee. The Commissioner of Income-tax (Appeals) held that there was nothing in the Explanation to section 64(1)(i) to allow the Assessing Officer to make a dep4rture from the earlier practice adopted in the succeeding year if the quantum of income of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual, there shall be included all such income as arises directly or indirectly (i) to the spouse of such individual from the membership of the spouse in a firm carrying on a business in which such individual is a partner ; ... Explanation.-For the purpose of clause (i), the individual in computing whose total income the income referred to in that clause is to be included shall be the husba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year has to be made separately and on the basis of the fact situation prevailing in the year in question. The Explanation refers to the commutation of total income of the individual referred to in clause (i) of section 64(1). It is clearly stipulated in the Explanation that for the purpose of inclusion in terms of clause (i), the total income of the husband or wife whose total income after exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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