Supreme Court of India
The Commissioner of Income Tax, Kerala v. Smt. P.K. Kochammu Amma Peroke
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What the Court ordered
We hold that the assessee could not be said to have concealed her income by not disclosing in the return filed by her the amounts representing the shares of her husband and minor daughter in the two partnership firms.
Judgment, page 8
From the headnote
Penalry, imposition of-Assessee faiied to include the income of the spouse 'flnd minor child in the return of income for the assessment year 1964-65. though includible under s. 64(1) and (iii)-Whether failure entails penalty under s. 271(I)(c) of the Income Tax Act, 1961, as the unamended Rule 12 of the 1961 (prior to 31-3-1972) did not provide any column in the pre~cribed form Jncome Tax Act, 1961, ss. 2(45), 4, 5, 64(1)(i) and (iii), 139 and 271(1){c) read with Rule 12 of the lllcome Tax Rulu, 1962,_scope of-Words and phrases "his income" meaning of. The respondent asses see was. a partner
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