Court held that guardian of minor is representative assessee. Income of minor assessable in hands of guardian. On the basis of the return of income filed by the grandfather, RPS, on behalf of the minor as nil return only an intimation of assessment under section 143(1)(a) of the Act was issued by the assessing authority. In order to bring to tax such escaped income, the assessing authority rightly invoked section 147 / 148. (AY. 1995 -96 to 1999-2000)
R. P. Sarathy v. JCIT (2019) 414 ITR 161/ 263 taxman 149/ 177 DTR 33 /308 CTR 247(Mad.) (HC) CIT v. Minor M. Pranuthi (2019) 414 ITR 161/177 DTR 33 / 308 CTR 247(Mad.)(HC)
S. 64 : Clubbing of income-Minor child-Guardian of minor is representative assesse-Income of minor assessable in hands of guardian. [S. 2(7), 2(31), 160(1)(ii), 148]