1984 (4) TMI 8

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....red to this court for its opinion by the Income-tax Appellate Tribunal : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the share income of the minors could not be clubbed under section 64(1)(ii) of the Income-tax Act, 1961, in the hands of the assessee herein for the assessment year 1975-76 ?" A similar question came up for ....

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....] 147 ITR 732) has disagreed with the view taken by the Andhra Pradesh High Court in CIT v. Sanka Sankariah [1978] 113 ITR 313 and a special leave petition filed by the Revenue against the said judgment of the Andhra Pradesh High Court has since been dismissed by the Supreme Court. Therefore, the decision of the Andhra Pradesh High Court should be taken to have become final and conclusive and in s....