Guwahati Court November 1988 Judgments

income-tax Officer Vs. G. Sharma BaruA.

Court: Guwahati

Per Egbert Singh, Accountant Member - The first appeal is by the revenue and the other two appeals are by the different assessee. All these relate to the common order of the AAC by which he has given certain directions to the ITO. Since the facts and the back ground of the case are identical, and the points involved also are some what inter-linked, we consolidate the appeals for disposal by this common order.2. For the sake of brevity and clarity, we will discuss the facts of the case as brought out in the assessment order in the case of Shri G. Sharma Barua for 1982-83. The ITO made the assessment under section 143(3) in the status of individual. The income assessed included interest on deposits, bank interest and also income from property. He mentioned that the assessment of Shri Chinmoy Sharma, minor son of Shri Phani Sharma, the ITO, E-Ward, determined the amount of House property income at Rs. 36,940 assessable in the hands of the assessee under section 64. The ITO who completed ...