Income Tax Appellate Tribunal Itat Cochin Court February 1985 Judgments Home Cases Income Tax Appellate Tribunal Itat Cochin 1985 Page 1 of about 1 results (0.026 seconds)

income-tax Officer Vs. N.T. Sarojini Amma

Court : Income Tax Appellate Tribunal ITAT Cochin

Reported in : (1985)13ITD363(Coch.)

1. This appeal by the department relates to the assessment year 1977-78, for which the accounting period ended on 31-3-1977.2. The ITO clubbed the share income of the husband of the assessee from a firm known as Chelur Corporation with the income of the assessee under Section 64(1)(i) of the Income-tax Act, 1961 ('the Act'). The accounting period of the firm was from 1-6-1975 to 31-5-1976. The assessee had ceased to be a partner of the firm on 1-1-1976. The Commissioner (Appeals) held that as the assessee was not a partner of the firm at the end of the previous year, namely, on 31-5-1976, Section 64(1)(i) was not attracted to the case. He, therefore, held that the income of the husband of the assessee cannot be clubbed with her income. Aggrieved by the same, the department has come up in appeal.3. For a proper appreciation of the dispute involved in the case, some more facts, which were ascertained at the time of the hearing of the appeal, have to be stated. As already stated, the acc...