1984 (3) TMI 58

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..... Nath Bhatia as karta of the joint Hindu family formed a partnership firm with his minor sons, namely, Rajiv Kumar and Ajay Kumar. The business of the firm was being carried on under the name and style of Messrs United Steel Products, Panipat. The Income-tax Officer clubbed the income of Rajiv Kumar and Ajay Kumar with the income of Amar Nath Bhatia under s. 64(1)(ii) of the I.T. Act, 1961. In appe .....

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..... ii) of the Act ? " In CIT v. Anand Sarup [1980] 121 ITR 873 (P & H), a similar question came up for consideration before a Division Bench of this court. The Bench observed (p. 877) : " It is well known that what is being taxed under the I.T. Act, is the income of a person, which includes an individual, a HUF, a company, firm and an association of persons or a body of individuals, whether incorpo .....

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..... this Act. From these provisions, it is apparent that the question is of the income of an individual and the concept of an individual has a different connotation from a HUF and other categories which are included in the definition of ' person ' under s. 2(31) of the Act. The word 'assessee' is wide enough not only to cover an individual but also a HUF, a company or a local authority and every firm .....

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