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H. N. SETH, V. J. OAK
Priti Lata Samanta – Appellant
Versus
Commissioner of Income Tax – Respondent
JUDGMENT
H.N. Seth, J. - This is a reference u/s 256 of the Income Tax Act, 1961. Smt. Priti Lata Samanta, the assessee, is a widow and a partner in a firm known as Messrs. Students Friends. Her two minor sons were admitted to the benefits of the firm in which the assessee herself is a partners. In the assessment year 1962-63, the Income Tax Officer added the share of the income of the two minor sons in the income of the assessee. The assessee went up in appeal and urged that the word "individual" as used in Section 64 of the Act refers only to the male of the species as held by the Supreme Court in the case of The Commissioner of Income Tax, Madhya Pradesh and Bhopal Vs. Sodra Devi, AIR 1957 SC 832 and therefore the Income Tax Officer was wrong in adding the income of the minor sons, derived in the partnership business, in the income of the assessee. The Appellate Assistant Commissioner rejected the plea. The assessee then filed an appeal before the Appellate Tribunal. Before the Tribunal it was conceded that the decision of the Supreme Court in Sodra) Devi's case was u/s 16 of the Income Tax Act of 1922, whereas the present case was governed by Section 64 of the 1961 Act. The wor
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