Minor’s Income Clubbed in Mother’s Return Cannot Be Reassessed in Father’s Hands

Yogesh Mafatlal Bhansali Vs ITO (ITAT Ahmedabad) Conclusion: Reassessment proceedings initiated against a father after finding that the minor son’s income had already been clubbed in the mother’s income tax return was not valid as AO proceeded with re-assessment proceedings on the wrong assessee viz. the father which was against the provision of law. Further the clubbing of income in the hands of the mother, was also informed by assessee before the lower authorities, AO had not taken cognizance of the same and proceeded with re-assessment proceedings, which was clearly against the provisio...