HC deletes sec. 68 addition as AO failed to make enquiries even after filing of confirmation from cr

IT - I : Where assessee carried on business on behalf of his minor children and submitted separate books of account in respect of same, in view of fact that section 64(1A) was inserted with effect from 1-4-1993 and, thus, was not applicable to assessee's case, income earned from business in question could not be clubbed with assessee's taxable income