{"id":5986,"date":"2019-06-28T12:31:55","date_gmt":"2019-06-28T12:31:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/r-p-sarathy-v-jcit-2019-414-itr-161-mad-hc-cit-v-minor-m-pranuthi-2019-414-itr-161-mad-hc\/"},"modified":"2019-09-20T10:27:51","modified_gmt":"2019-09-20T10:27:51","slug":"r-p-sarathy-v-jcit-2019-414-itr-161-mad-hc-cit-v-minor-m-pranuthi-2019-414-itr-161-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-p-sarathy-v-jcit-2019-414-itr-161-mad-hc-cit-v-minor-m-pranuthi-2019-414-itr-161-mad-hc\/","title":{"rendered":"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)"},"content":{"rendered":"<p>Court held that guardian of minor is representative assessee. Income of minor assessable in hands of\u00a0 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\u00a0143(1)(a)\u00a0of the Act was issued by the assessing authority. In order to bring to tax such escaped income, the assessing authority rightly invoked section\u00a0147\u00a0\/\u00a0148. (AY. 1995 -96 to 1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5986","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1yy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5986"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5986\/revisions"}],"predecessor-version":[{"id":7282,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5986\/revisions\/7282"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}