Reassessment proceedings initiated against a minor whose income is clubbed with father’s are untenable.
Reassessment proceedings initiated against a minor whose income is clubbed with father’s are untenable. Issue Whether initiation of reassessment proceedings under Section 148 read with Section 148A against a minor assessee, whose income is clubbed with that of the father under Section 64(1A), is legally maintainable. Facts Profile of the Assessee: The petitioner is a… Read More »