The question which the Revenue sought to raise reads thus Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the minor children of the assessee in the firm, Messrs. Harbhagwan Harbhajan Lal Viramgeron , Chandigarh, was number includible in his individual capacity under Section 64 l ii of the Income tax Act, 1961 ?
These appeals arise from the judgment of the Punjab and Haryana High Court dismissing an application under Section 256 2 of the Income tax Act, 1961.
The assessment years companycerned are 1973 74 and 1975 76.The Income tax Officer sought to include the income accruing to the said minors in the income of the assessee, which was objected to by him.
Question quoted from the paper book .
His minor children were admitted to the benefits of that partnership firm.
The assessment years companycerned are 1973 74 and 1974 75.
It was rejected by the Tribunal.
Civil Appeal No.
Civil Appeals Nos.
The High Court refused its request.
148 of 1993 List this appeal on September 21, 1993, for orders.
5851 53 of 1983 This is a matter arising with reference to Section 64 l i before it was amended in the year 1975.
The assessee, Harbhajan Lal, was a partner in a partnership firm, during the relevant accounting years, in his capacity as karta of a Hindu undivided family.
