Clubbing of income u/s 64(1)(i)

Last updated: 07 September 2007

Court :
HC

Brief :
Held by the Hon'ble court that as per the Income Tax Act the husband and wife are treated as the separate taxable personalities, subject to the provisions of section 64(1)(i) of the Act,as such provisions are not applicable. There was no question of clubbing of income.

Citation :
C.I.T. Vs. H.K.Anand

Clubbing of income u/s 64(1)(i) C.I.T. Vs. H.K.Anand 2/2/2005 (2005) 276 ITR 296 (Allahabad) Case Fact: Whether there was obligation on the assessee to disclose the income which arose to his wife and so the assessment could be reopened u/s147(a) of the Income Tax Act,1961. Decision: Held by the Hon'ble court that as per the Income Tax Act the husband and wife are treated as the separate taxable personalities, subject to the provisions of section 64(1)(i) of the Act,as such provisions are not applicable. There was no question of clubbing of income.