J U D G M E N T

The writ petition has been filed challenging Ext. P5 order of the 1^st respondent and Ext. P6 order of the 2^nd respondent. According to the petitioners, the income (interest on fixed deposits) accruing to the 2nd petitioner - a minor - cannot be clubbed with the income of the 1st petitioner and that tax at source cannot be deducted in respect of the interest income accruing on the fixed deposit under the provisions of the Income Tax Act, 1961 (the Act).

2. The facts of the case, in brief, are that the 1^st petitioner herein is a regular income tax assessee. The 2^nd petitioner (minor) is the daughter of the 1^st petitioner. The husband of 1^st petitioner / father of the 2^nd petitioner, Vinod Easaw Varghese, died in an accident. The Ist Addl. Subordinate Judge’s Court, Thiruvananthapuram, vide Ext.P3 order in OP(Succession) No. 44/2008 (dated 12.11.2009), held that the 1^st petitioner is entitled to 1/3^rd share and that the 2^nd petitioner is entitled to 2/3^rd share from the estate of the deceased, which includes amounts received as compensation owing to the death of the aforesaid Vinod Easaw Varghese. In terms of Ext.P3 order, the 2^nd petitioner’s share was to be deposited a