Eligble assessee when transactions are being done by another person bank ac,

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nirbhay (Querist)
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18 January 2016 Dear sir, An assessee(mother) has vegetable business. licence is also on mother's name, However all transaction related to purchases and sales are being done by son's a/c. further there is not transfer of money from son's bank a/c to mother's bank a/c. please guide me for the above matters under whom such income would be taxable. Who will be eligible assessee (mother or son)? is it possible to include such income under mother's total income? if possible then how?

CA Shyam Agarwal

CA Shyam Agarwal (Expert)
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18 January 2016 Income will be taxable in hand of Mother.
but its not right practice that transaction are being done with another person account.
So first of all check the amount of transaction. like cash deposit in son`s account out of cash sale of mother`s business then consider the section 269SS and 269T of income tax act.
Here you not mentioned the amount of transaction and total turnover of mother`s business.
You should file the return of income of mother u/s 44AD.