CLUB INCOME

Dear All,

         My client has a proprietorship firm with the name 'A" at one place, but after some time he  opens a new firm with the same name 'A" but a different GSTIN No. & the location is around 20 kms. away from the first one. My question is that when the timing of Income Tax Return comes, shall we club incomes of both firms & filled returns or should we file Income Tax return Separately ??