Income-Tax Officer, Calcutta & Ors v. Radheshyam Ladia

[1988] 2 aH» fio go 40 AMaRrt aaart, Hawa ate aq TATA| waar atfsat, 21 ata, 1987 Rey mMaAAfa Ako Tao TSK ae earaAiA Meare faze aaee afafaa, 1961(1961 #1 43)—aret 2(45), 64(1)(i), 139(1),147(%), 148 ate 271 (aafon azax fram, 1962 st faan 12)—fafkeafaarot at seq—ata at feaat—faaticat of 8 geal are steal ana at ataeel-esta faatzo ad 1460-61, 1961-62 ate 1962-63 @ aA garG—oA: faaten—1972 & faaeet & faiga seq A cated at ema A aa gcateafrs at qar@, cafe ga age nadie at fadfaa al feat gt) seaat @t 4 Hrd, 1961 wt Sfeaa genm zea Daz, 1922 a are 23(3)& walt ratty ay 1960-61 % fau arene % fae faater ate eam: 10 ate11 44, 1963 at araez afafiam, 1961 at ater 143(3) ¥ ardla agadl atFrater aut & fearg frateor feat ar ar) ga ata faatce act at aaa scatst 1961 % afafaam at are 143 % are fsa aren 147-5 & ala gaa| are at ag ot fra get sat qfrart F aqese 226 % ata aaa wee we a gaarat at fafrareaar at gate at at1 uses fear are ag ater wary Ta Mat al Tg eae HABE Taq TTATTT FH Gs MIS F sa fasfeeal Tg g, frat arer Frater at 1960-61, 1961-62 ae 1962-63 at aadatarene afeatan, 1961 Bt arte 147(%) % aeita arawt ard at aggaara aftafsa axa eu fte afear F une cardia % fafaeaa a) area wearTAT AT| SFATA FATATAT are aalar |The HW gu,| afafaatfca—ag ara eqez ¢ fe ga afeesto & agare Feaifedt gt mies afUfaa wea F faq A age fear war g, sa aA car stat aige fag wea F faq A age fear war g, sa aA car stat aige fag F faq A age fear war g, sa aA car stat aige fag faq A age fear war g, sa aA car stat aige fag A age fear war g, sa aA car stat aige fag age fear war g, sa aA car stat aige fag fear war g, sa aA car stat aige fag war g, sa aA car stat aige fag g, sa aA car stat aige fag sa aA car stat aige fag aA car stat aige fag car stat aige fag stat aige fag aige fag fag seaAMAT Zier alo So Ao TAe THo Ao UAe TaaT Afeare ama araaeargad, agra ara araat F fee ae fafaeay & cararaa area 3) waa fafreayY seqay earaTae F ala cararrafaat st @e earagta 3% fara afeeator aqarat Ufaa wea F faq A age fear war g, sa aA car stat aige fag wea F faq A age fear war g, sa aA car stat aige fag F faq A age fear war g, sa aA car stat aige fag faq A age fear war g, sa aA car stat aige fag A age fear war g, sa aA car stat aige fag age fear war g, sa aA car stat aige fag fear war g, sa aA car stat aige fag war g, sa aA car stat aige fag g, sa aA car stat aige fag sa aA car stat aige fag aA car stat aige fag car stat aige fag stat aige fag aige fag fag sea gl ae aaa Fag afatretea fear var 3 fe ae a faacit req ¥ go aqze‘fsa az fag ay gt, frat aqarz faatfeat & act get ar aaaem dare aoa oa at, fora fe fratfedt writere 2, sta aret ara afsa Het a aterat stat @, fat at faazort F feat te hea feo wt a fades aaa,area at ara afea at ot as, fratfed at ara st ce ae al gaz ete INCOME-TAX OFFICER, CALCUTTA & ORS. A v. RADHESHY AM LADIA APRIL 21, 1987 B [R.S. PATHAK, CJ AND RANGANA'tH MISRA; J.] Income Tax Act, 1961-Section 34(1)(a)-Assessee-Failure to disclose share income of wife and minor child-Whether thete is failure to disclose fully and truly all material. C The respondent was assessed to Income tax for bssessment year 1960·61 under s. 23(3) of the Income Tax Ad, 1922 and for the assess• ment years 1961·62 and 1962·63 under s. 143(3) of the Income tax Act, 1961. The validity of the notices issued under s. 147(a) redd withs. 148 of the Act of 1961 in respect of these three ass~ssmeni ~ears was chal· lenged by the respondent under Act 226. 'though the notices did not D disclose any material to justify their Issue, ihe Income Tax Officer in hk return before the High Court stated that tlurlng ·the course of assess-ment for the year 1963-64 of the wife of the respondent, she contended having received valuable assets from the respondent between 11th December 1955 and 28th October, 1960 without adequate consideration in money or money's worth. The income from the said assets which E should have been Included in the return of the respondent was uot so included by him and thai the capital gains arisen therefrom was also not included or disclosed by the respondent in his returns. A Learned Single Judge relying upon the decision of the Supreme Court in V.D.M. RM. M.RM. Mathiah Chettiar v. Commissioner of F Income-tax, Madras 74 ITR 183 quashed the notices. The appeal of the Revenue failed before the Division Bench. Dismissing the appeal, HELD: By failure of the assessee to include the share income of G his wife and minor child in his return, it cannot be deemed that he has failed to disclose fully and truly all material facts necessary for the assessment within the meaning of s. 34(1)(a) of the Indian Income Tax Act.1961. [1107Bj V.D.M.RM. M.RM. Muthiah Chettiar v. Commissioner of H Income-tax, Madras, 74 ITR 183; Malegaon Electricity Co. (P) Ltd. v. ·li. Commissioner of Income-tax, Bombay, 78 ITR 466 and Commissioner of Income-tax, Kera/av. Smt. P.K. Kochammu Amma, Peroke, 125 ITR 624, followed. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 1187 of 1974. From the Judgment and Order dated 19.12.1973 of the Calcutta High Court in Appeal No. 13 ! of 1971. S.C. Manchanda and Ms. A. Subhashini for the Appellants. B.P. Maheshwari, S.P. Mittal and R.S. Rana for the Respon-dent. The Judgment of the Court was delivered by RANGANATH MISRA, J. This appeal by the Revenue is by certificate and is, directed against the judgment of a Division Bench of D the .Calcutta High Court which upheld the decision of a single judge in a writ petition quashing the notices issued to the petitioner under section 147(a) of the Income Tax Act of 1961. in respect of assessment years 1960-61, 1961-62. and 1962~63. ' · Respondent was assessed to income-tax for the assessment year E 1960-61 under section 23(3) of the Act of 1922 on 4.3.1961 and for the following two assessment years under section 143(3) of the Act of 1961 on 10th and 11th June, 1963., respectively. Notices under section l;l7(a) read with section 148 of the Act of 1961 were issued to the respondent in respect of t.hese three assessment years whereupon he challenged the validity of those notices by filing an application under F Article 226 of the Constitution, Though the notices did not disclose any material to justify their issue, the Income-tax Officer in his return to the rule nisi before the High Court stated: .·" ..... The assessment for the year '!963-64 of Smt. Sushila Bala Devi Ladia, wife o,f the petitioner, was taken up by me. During the course of the said assessment, she conten-de'd having received valuabl~ assets from the petitioner bet-ween 11th Deceml:)er, 1955 and 28th October, 1960. with-out adequate consideration in money or money's worth. It was contended on her behalf that she received over 1203 tolas of gold in jewellery on or about 11. 12./ 1955 and fag area vat 2 1 cafae faatfedt & arta ag agt aaa sat arfge fe gaa ate aera: rae Frater & ferq areas Gara aeat sy al gfera gna aera: rae Frater & ferq areas Gara aeat sy al gfera gna rae Frater & ferq areas Gara aeat sy al gfera gna Frater & ferq areas Gara aeat sy al gfera gna & ferq areas Gara aeat sy al gfera gna ferq areas Gara aeat sy al gfera gna areas Gara aeat sy al gfera gna Gara aeat sy al gfera gna aeat sy al gfera gna sy al gfera gna al gfera gna gfera gna gnafaa daz, 1922 at aren 34(1)(#) F wala aafera g, wee HA A TAHTzat & ar ats fear 21 oa eararfastaat & ofa foregit ag fafaeaa fear 3, qascar aaa wwe ge wt carataa Rar agt anaat fe ga faatfea area F arareqvag ga faua oc ate fafa afeafad wear g ate afe ag cea 7 ghar fs1 aie, 1972 & faa 12 aver fafer seq at cat aaa & aeifas we fear Qar ate sat cw Taq ede afafaam F areaz 5H fafece fa ar sell/ ate sat cw Taq ede afafaam F areaz 5H fafece fa ar sell/ sat cw Taq ede afafaam F areaz 5H fafece fa ar sell/ cw Taq ede afafaam F areaz 5H fafece fa ar sell/ Taq ede afafaam F areaz 5H fafece fa ar sell/ ede afafaam F areaz 5H fafece fa ar sell/ afafaam F areaz 5H fafece fa ar sell/ F areaz 5H fafece fa ar sell/ areaz 5H fafece fa ar sell/ 5H fafece fa ar sell/ fafece fa ar sell/ fa ar sell/ ar sell/ sell/qaqen ataa or feat aca salsa al saya gta are ara atv & fear aan garat ag aa ot get eda F qaR | & afaa aT TE glial att qftataeaeq gaata 1% as HA H fare BE carat al cE stra fs fratisa, ari farcoit F agara afar wea B fare aren wal 8 1 carats are ga ATT BT RAR AQT* Haradis a fafase Hx fear gat feg eararaa, gafag tar agl.: awa argar zatug sea foal # faq ag aatsa et cart H wad BI MY1 ATa, 1972 aGear wat at aaifan fava at war 81 gafag earataa ga fatawaa F aaaAfgart TA ATA HT AGHA FL aaife ead earataa % ala eararfagtaalater fear war fafavaa gta ¥ ara cararaa sae aT | AR Fa fafawaa aTAFH HLA F | FATA FATAT A RlATgaeAT aa ATA A Gl Fo serafear 2, gaa earataa agafa THe FAT & att gat staid areal @ eararaaaa BINT BT age eaTAMS Ft fad fara wet Hr Teas AMl BATG| yaar afsarzare aaaia gafectadt sat (aro) fafats aaa aAHT AIGA, YAR aTerarmal & afanfaa fafa er aqgaty HVT gy FeaaH -aTaTaAT Fa ana aaifca wrat 21 (TU 4 att 5}| Qua: ate aera: rae Frater & ferq areas Gara aeat sy al gfera gna aera: rae Frater & ferq areas Gara aeat sy al gfera gna rae Frater & ferq areas Gara aeat sy al gfera gna Frater & ferq areas Gara aeat sy al gfera gna & ferq areas Gara aeat sy al gfera gna ferq areas Gara aeat sy al gfera gna areas Gara aeat sy al gfera gna Gara aeat sy al gfera gna aeat sy al gfera gna sy al gfera gna al gfera gna gfera gna gna (gar Qar ate sat cw Taq ede afafaam F areaz 5H fafece fa ar sell/ ate sat cw Taq ede afafaam F areaz 5H fafece fa ar sell/ sat cw Taq ede afafaam F areaz 5H fafece fa ar sell/ cw Taq ede afafaam F areaz 5H fafece fa ar sell/ Taq ede afafaam F areaz 5H fafece fa ar sell/ ede afafaam F areaz 5H fafece fa ar sell/ afafaam F areaz 5H fafece fa ar sell/ F areaz 5H fafece fa ar sell/ areaz 5H fafece fa ar sell/ 5H fafece fa ar sell/ fafece fa ar sell/ fa ar sell/ ar sell/ sell/ race fasta fafa sitet arfererfcat : 1974 at ferfiret ariter do 1187. 1971 at att Ho 131 F eaHET sea carTAT Bare 19 fear, 1973 % frog ate area & arita 1.a aitenfadt eata a ao ito aadar ate gard Yo Fafa seqat eteate east do qto Aart, Tao dlo|faut att Ato Tao WaT errata wet Fora earagia trae Fast> feat 1104 (1987] 2 S.C.R. SUPREME COURT REPORTS Rs.1,00,000 in cash on or about 28.10.1960. It was further contended on her behalf that the said jewellery was sold between the years 1959 and 1962. The income from the said assets which should have been included in the return of the petitioner was not so included by him. The capital gains arising therefrom was also not included or disclosed by the petitioner in his returns." On behalf of ihe assessee reliance- was placed on the decision of this Court in V.D.M.RM. M.RM. Muthiah Chettiar v. CommiSsioner of Income-tax, Madras, 74 !TR 183 where with reference to failure of the assessee to include the share income of his wife and minor child in a C firm, this Court held:- "In considering the first question it is necessary to refer to certain provisions of the Income-tax Act, 1922. By section 3 the total income of the previous year of every individual, Hindu Undivided family, company and local authority, ani:l of every firm and other association of persons or the part-ners of the firm or the members of the association individu-ally was charged to tax for that year in accordance with, and subject to the provisions of the Act at any rate or ratei prescribed by the Finance Act. Total income was defined in section 2(15) as meaning 'total amount of income, profits gains referred to in sub-section (1) of section 4 computed in the. manner laid down this Act'. Section 4(1) set out the method of computation of total income; it enacted: '(I) subject to the provisions of this Act, a total income of any previous year of any person includes all income, profits and gains from whatever source derived which:- (a) are received or are deemed to be received in, the taxable territories in such year by or on behalf of such person, or (b) if such person is resent in the taxable territories during such year- (i) accrue or arise m are deemed to accrue or arise to him in the taxable territories during such year, or ........ ' . Section 22 by sub-section (I) required the income-tax A otficer to. give notice by· publication in the press in the prescribed manner, requiring every person whose total · · income during the previous year axceed the maximum exempt from tax, to furnish a return in the prescribed form setting forth his total income. Sub-section (2) authorised B. the Income-tax Officer to serve a notice upon a . person whose income in the opinion of the income tax officer ex-ceeded the minimum free from tax. Section 23 dealt with the assessment. It conferred power upon the Income-tax Officer to assess the ·total income. of the assessee and to determine the sum payable by him on the basis of such return submitted by him. Rule 19 framed under section 59 C of the Income-tax .Act, 1922 required the assessee to make a return in the form prescrib.ed thereunder, and in Form A applicable to an individual or a Hindu Undivided family or an association of. persons there. was no clause which re-.. quired disclosure of income of any person other than the income of the assessee, which was liable to be included in D the total income. The Act and rules accordingly imposed no obligation upon the assessee to disclose to the Income-tax Officer in his return information relating to income of any other person by law taxable in his hands." aarania faa—usiea Fanta gre ag adta sarraa Saw at age ateTARA Toy HAATATT F Ge earadts F ya facia % faeg at ae 8, fa® arcr ae 1960-61, 1961-62 ate 1962-63 wt aaa aa-et afafaan, 1960-61, 1961-62 ate 1962-63 wt aaa aa-et afafaan, 1961-62 ate 1962-63 wt aaa aa-et afafaan, ate 1962-63 wt aaa aa-et afafaan, 1962-63 wt aaa aa-et afafaan, wt aaa aa-et afafaan, aaa aa-et afafaan, aa-et afafaan, afafaan,|gy1961 at are 147(%) % alta aratat ard at aE gama at afraisaHa| Frater ae 1960-61, 1961-62 ate 1962-63 wt aaa aa-et afafaan, 1960-61, 1961-62 ate 1962-63 wt aaa aa-et afafaan, 1961-62 ate 1962-63 wt aaa aa-et afafaan, ate 1962-63 wt aaa aa-et afafaan, 1962-63 wt aaa aa-et afafaan, wt aaa aa-et afafaan, aaa aa-et afafaan, aa-et afafaan, afafaan, fee arfaar F wnat eararedter fafaeaa at eray tar Tat aT | 2. weaat at 4 ard, 1961 at fsa gem dee dae, 1922 etarer 23(3) % ata Prater ae 1960-61 % fae arene & fae fraten ate eae: 10 ale11 34, 1963 st aa-wt afafram, 1961 at are 143(3) ¥ ate aqadt afaateor agt % fag frat fran war ary gadta faaica ant @ aaasarifaretst 1961-% afafrag et are 148 % aeafsa are 147-5.ata gears at ag at, fra ae seat afeara % aqeae 226 % arta aaer crea HSa qaatal at fafaaraa: a gata at ft 1 cafe gaara a sas ord Aeferg alg araat tet sae aa Has Ghare-az afaerd a TAT MTsaaa TA H Tra farce F ag Hae feat qr— cocardt at qedt stadt guitar arar 2a) aifear at ad 1963-64 fag frater ae are fear aa att saa Prater } agen B cha®at arealF 11 fadat, 1955 ate 28 waqay, 1960 Fite uaa aa ger F qaica sfawe 3 faar qerara anfeaat ora ated sastatka% ag cata at vg ot fe art11 fedaz, 1955 al at gas aaa ateBlarganl F eT F 1203 Ae Par sree fear qt ate 28 aagaz, 1960 aT Sah ATMA UH ATS VIa wHe grea fied1 gay afafeer saatATfarsaag acter at rg et fe saa arqqatet 1959 ate 1962 Fate. frat wat at) yaa anfeaat & ara, wife aray xt faacoly F afex-era at oret arfey a, sat are afeafera ag at we tt gam veyagaitta afaaraareata ave fraefoat F afeafrs sat fisat catat at sme vet fear warar 1” Pratftat at att & do zo THe ato Ge UH BIto YH HamMafareaa aToRT aR, AAA! are ATA H ga carats % fafa aT aaa frat Tatat, wet fraifedt at oe F agdt geil ale caaen aval % Rae & a7 alafenfara a feo ora ¥ marae weaB dad F ga eaaraa A ag afafeatfca ge wer Tt fae HT BI AE ATATAT Q fe gan zea Caz,1922 % gw sadal wr sere feat aT | ATT 3 ATT RE safes fezafaaea Rea Boat atx earita orfrwret at ae ET GH ATT wafeaat %aeg dun qaar Gt RB arierd et waar eats B wr Hara F aaeatat qdadt aw at ge ara faa afafran aver fafer feat at aT atl Ixtee % gaadal B aqare alt BAH aeqala Ba aq s fac ac & sarftaat arat at 1 (get aa) St TfeaTETare 21(5) % das si Ha aaafara 4 at saare (1) 4 fafece ara aril at afaaral al ga CHAa ga tae H afanfaa Ofa & dara at vg a] afta gt are 4(1)oF ge ara St aaoar at cata orators st Tg gl ge ATT a ae afa-faafaa: feat Tat g— (1) gq dae B ooael & areaets fat safer at ft ga ay atga ara & stata feat vt ate & gees ae aut ara, aH are afaaraara & at— (a) && cafes are ar gaat Ta a ads Fuels wal |% orca fat wa ar ciea fag avast wa g, at (a@) afe der safer Ga ag ¥ chera wuedlt arat FT| faatat (i) tS ag F area Hurdle Gat F Mega ar sqya gt e .aT MATT AT BAYT FU AAWa gs aT” eggs Fag Fa TETT B— “(1) Subject to the provisions of this Act, a total income of anyprevious year of any person includes allincome, profits and gainsfrom whatever source derived which— (a) are received or are deemed to be received in the taxable territories in such year by or on behalf of such person, or (b) If such person is resident inthe taxableterritories during such year— j. ! '.'But section 16 sub-section (3) provided in comput-ing the total income of any individual for the purpose of assessment there shall be included the classes of income . mentioned in clauses (a) and (b). Sub-section 3(a)(ii) in-sofar as it is material, provided: · 'In computing the total income of any individual for the purpose of assessment there shall be included:- .. . ·(a) so much of the .income of a wife or minor child of . ,. .such individual as arises directly . . . orindirectly-( ...... . ' . (ii) From the admission o.f minor to .the benefits of G · partnership.in a firm of which such individual is a partner.' ,.· ~ ,i .r , '.' ',·. . . . . The · assessee was bound to disclose under section 22.(5) the names and addresses of his partners, if any, en-.. gaged in business, profession or vocation together with the H . location and styled of the principal place and branches [ 1987] 2 S.C.R. thereof and the extent of the shares of all such partners in the profits of the business, profession or vocation and branches thereof, btit the assessee was not required in mak-ing a return to disclose that any income was received by his wife· or minor child admitted to the benefits of partnership of a firm of which he was a partner." this conclusion this Court therein held: ,:... "For failing or omitting to disclose that income proceedings -for reassessment cannot, therefore, be commenced under . ., Upon this conclusion this Court therein held: for reassessment cannot, therefore, be commenced under section 34(1)(a)." Relying upon this decision the learned Single Judge quashed the notices. The Revenue appealed to the Division Bench but failed to obtain any relief in view of the said decision of this Court. The Divi-sion Bench also took note of the decision in the case. of Malegaon Electricity Co. (P) Ltd. v. Commissio~er or Income-tax, Bombay, 78 D ITR 466. Therein after referring to Muthiah Chettiar case (supra). H_edge,-J. speaking for the Court, stated: · "Hence, by not showing the income of his wife and minor children, the assessee cannot be deemed to have failed to 'f disclose fully and truly all material facts necessary for his assessment within the meanins of section 34(1)(a) of the Act." It is appropriate to take note of a later decision of this Court in-- 4-. Commissioner of Income-tax, Kera/av. Smt. P.K. Kochammu Amma, Peroke, 125 ITR 624. That was of a two-Judge Bench. Reliance was F sought to be placed on Muthiah Chettiar's case (supra). Dealing with -t" the question of imposition.of penalty under section 27l(l)(c) of the 1961 Act, the Division Bench observed: ·"It is obvious that on this view the order imposing penalty on the assessee would have to be sustained but there is a G decision of this Court in V.D. M.RM. M.RM. Muthiah Chettiar v. Commissioner of Income-tax, (1969) 74 UR 183 (SC) which is binding upon us and where we find that a different view has been taken by a Bench of three Judges of this Court. It was held in this case that even if there were any printed instructions in the form of the return requiring H the assessee to disclose the income received by his wife and INCOME-TAX OFFICER v. RADHESHYAM (MISRA, J.I Vasu GuptaAdvocate .(i) accrue or arise or are deemed to accrue or arise or are deemed to or arise or are deemed to arise or are deemed to or are deemed to are deemed to deemed to to accrue or arise to himin the taxable territories during such year, or” 1 [1970] 1 THe fro Te 382==[1969] 74 athe eo BIXo 183. fsare 22 BY stare (1) F azar arias 8 ag 22 BY stare (1) F azar arias 8 ag BY stare (1) F azar arias 8 ag stare (1) F azar arias 8 ag (1) F azar arias 8 ag F azar arias 8 ag azar arias 8 ag arias 8 ag 8 ag aggar at as zB at as zB as zB zB ag fafga Ofa F anrarecat & saree ava tet gaat 2, faa gz fafga Ofa F anrarecat & saree ava tet gaat 2, faa gz Ofa F anrarecat & saree ava tet gaat 2, faa gz F anrarecat & saree ava tet gaat 2, faa gz anrarecat & saree ava tet gaat 2, faa gz & saree ava tet gaat 2, faa gz saree ava tet gaat 2, faa gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz fafga Ofa F anrarecat & saree ava tet gaat 2, faa gz Ofa F anrarecat & saree ava tet gaat 2, faa gz F anrarecat & saree ava tet gaat 2, faa gz anrarecat & saree ava tet gaat 2, faa gz & saree ava tet gaat 2, faa gz saree ava tet gaat 2, faa gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz Ofa F anrarecat & saree ava tet gaat 2, faa gz F anrarecat & saree ava tet gaat 2, faa gz anrarecat & saree ava tet gaat 2, faa gz & saree ava tet gaat 2, faa gz saree ava tet gaat 2, faa gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz F anrarecat & saree ava tet gaat 2, faa gz anrarecat & saree ava tet gaat 2, faa gz & saree ava tet gaat 2, faa gz saree ava tet gaat 2, faa gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz anrarecat & saree ava tet gaat 2, faa gz & saree ava tet gaat 2, faa gz saree ava tet gaat 2, faa gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz & saree ava tet gaat 2, faa gz saree ava tet gaat 2, faa gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz saree ava tet gaat 2, faa gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz ava tet gaat 2, faa gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz tet gaat 2, faa gz gaat 2, faa gz 2, faa gz faa gz gz gaat 2, faa gz 2, faa gz faa gz gz 2, faa gz faa gz gz faa gz gz gz minor child from a firm of which the assessee was a partner. A there was, in the absence in the return of any head under which the income of the wife or minor child could be shown, no obligation on the assessee to disclose this item of income, and the assessee could not be deemed to have failed or omitted to disclose fully and truly all material facts B necessary for his assessment within the m~aning of 34( 1)( a) of the Indian Income Tax Act, 1922. With the greatest respect to the learned Judges who decided this case. we do not think, for reasons already discussed, that this decision lays down the correct law on the subject, and had it not been for the fact that since 1st April, 1972, the form of the return / prescribed by rule 12 has been amended and since then. c there is a separate column providing that 'income arising to spouse/minor child or any other person as referred to in Chapter V of the Act' should be shown separately under that column and consequently there is no longer any scope for arguing that the assessee is not bound to disclose such D income in the return to be furnished by him, we would have referred the present case to a larger Bench. But we do not propose to do so since the question has now become academic in view of the amendment in the form of the return carried out with effect from !st April, 1972. We would, therefore, follow this decision in Muthian Chettiar's E case which being a decision of three Judges of this Court is binding upon us ..................................... " We agree with what has been stated in Kochammu Amm's case and for the reasons indicated therein, we do not propose to refer this case to ·a larger bench. Following the law as laid down in the two cases reported in 74 !TR 183 and 78 ITR 466 we dismiss the appeal. There would be no order for costs throughout. Appeal dismisse_d. 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