TMI Blog2019 (5) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of two authorities bringing the income of minor to tax in the hands of the Minor deserve to be quashed Income in the present case was taxable in the hands of representative-assessee-Guardian and grandfather for the period for which the said minor child remained a Minor, we do not find any justification for holding otherwise - Decided against revenue. - T.C.A.Nos.519 TO 524 OF 2011 - - - Dated:- 21-3-2019 - Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : Mrs.K.G.Usha Rani, Junior Standing Counsel, for Mr.T.R.Senthil Kumar, Senior Standing Counsel For the Respondent : Mr.A.S.Sriraman, for Mr.S.Sridhar. JUDGMENT DR.VINEET KOTHAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative assessee as per the provisions of Section 160 (1) (iii) of the Income Tax Act ?'' 3. When these Appeals are taken up for hearing, learned counsel at Bar submitted that the issues involved in these Appeals are covered by a recent decision of this Court in the case of Assessee itself in R.P.Sarathy for Minor M.Pranuthi v . JCIT in T.C.A.Nos.886 to 892 of 2007 and 1282 to 1288 of 2008 decided on 20.03.2019. The operative portion of the said order reads as under : '' 31. The answer is obvious, simple and clear. It is to be found in Section 160 (1) (ii) of the Act and it is the ' Guardian ', namely, grandfather-Mr.R.P.Sarathy , in the present case, who not only filed Retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the present case, Section 160 (1) (ii) of the Act will stand attracted and the Guardian like the grandfather in the present case will become the Legal Representative, liable to discharge all the tax obligations under the Act on behalf of the minor. The later amendment by insertion of Sub-section (1A) to Section 64 of the Act, therefore, cannot be said to mean that the income taxable in the hands of the Minor was brought to tax for the first time by the Finance Act,1992, with effect from 01.04.1993. 33. As already stated, the above provision in Chapter V dealing with ' Income of other persons to be included in Assessee's total income' , popularly known as ' Clubbing Provisions ', are not the chargi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p firms and income of interest from money lending business do not have any exemption from tax in the exemption provisions contained in Chapter III, comprising Sections 10 to 13B and, therefore, what was apparently taxable has been let off by the learned Tribunal to be altogether non-taxable and that too ignoring the important provisions of the Act, as aforesaid. 36. Once we come to the conclusion that Income in the present case was taxable in the hands of representativeassessee- Guardian and grandfather Mr.R.P.Sarathy for the period for which the said minor girl Ms.M.Pranuthi remained a Minor, we do not find any justification for holding otherwise, by pronouncing upon the question of validity of Re-assessment proceedings un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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