Income of Minor Beneficiaries can be Clubbed to Income of Parents

These appeals are preferred by the assessee against the order of CIT(Appeals) inter alia on common grounds and therefore these appeals were heard together and are being disposed of through this consolidated order. Though grounds of appeal are common in these appeals, I extract the grounds of appeal raised in the appeal ITA No.495/Bang/2017 hereunder:- “~. That the impugned order of assessment made by the Respondent is liable to set aside in so far as the impugned order made by the Respondent Officer is irregular, incorrect, improper, unlawful and is opposed to facts of the case and law. 2. T...