TMI Blog1980 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 147 of the I.T. Act for the assessment year 1967-68 is involved. It appears that the petitioner bad disclosed income from royalty and Garraiya Bazar besides the share income for the assessment years 1964-65 to 1968-69. For each one of these years, the ITO added the income of the petitioner from these two sources in the total income of the petitioner's husband under s. 64 of the I.T. Act, 1961. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner, who is the wife, challenges the validity of the notice on a variety of grounds. We need not deal with them because in our opinion one of the grounds is enough for the disposal of the writ petition and the ground that appeals to us is that, contrary to the statutory provisions, the present petitioner was not given an opportunity of being heard before the Tribunal passed the order e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome on such other person shall, for the purposes of section 150 and this section, be deemed to be one made in consequence of or to give effect to any finding or direction contained in the said order, provided such other person was given an opportunity of being heard before the said order was passed." Clause (2A) of s. 153 refers to an order passed under s. 250, 254, 263 or 264, etc. Here, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the income accrued to the wife and it could not be computed in the husband's hands under s. 64. It is evident that, according to the proviso, the present petitioner, namely, the wife, had to be afforded an opportunity of hearing by the Tribunal before the passing of that order. In paragraph 23 of the writ petition, it has been asserted and there is no denial of the fact that neither the AAC nor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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