Controversial issue: Income of minor to be taxed in hands of grandfather who is maintaining him after death of his parents

Income of minor to be taxed in hands of grandfather who is maintaining him after death of his parents

[2019] 104 taxmann.com 92 (Madras)

IT : Where parents of minor child did not survive, income of minor child had to be taxed in hands of representative-assessee-Guardian and grandfather by invoking section 64(1A) and Explanation (b) thereto for period for which said minor child remained a minor, since there was no other provision to assess minor’s income in hands of minor herself. Thus, period during which child was minor, assessment/reassessment made against her grandfather as Legal Representative was valid and now she having become major, consequential recovery action could proceed against her and her assets or business, as case may be

R.P. Sarathy