His income, The words 'his income' in s. 139, sub-s. (1) of the Income Tax Act, 1961 must include every item of income which goes to make up his total income assessable under the Act. The amounts representing the shares of the spouse and minor child in the profits of the partnership firm would be part of 'his income' for the purpose of assessment to tax and would have to be shown in the return of income filed by him, Commissioner of Income Tax v. P.K. Kochammu Amma Peroke, AIR 1980 SC 2114: (1981) 1 SCC 241: (1981) 1 SCR 781. [Income-tax Act, 1961, s. 139(1)]
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