Income Tax Appellate Tribunal - Allahabad
R. D. Talwar, Smt. Executor Of The Estate ... vs Ito/Wto on 1 January, 1800
Equivalent citations: (1984)18TTJ(ALL)175
ORDER
--Clubbing of income. Ratio & Held:
Revision by the Commissioner to club the executor's individual income/wealth with the assessment of him as an executor of the estate of deceased on the ground that executor was the sole beneficiary and enjoyed both the usufruct and the income of the estate, was not justified.
Application:
Also to current assessment years.
Income Tax Act 1961 s.263