Bank sb account maintained for joint

Kollipara Sundaraiah (B.com) (2963 Points)

15 December 2020  
two I.t. return filed individual persons single bank sb account join ly maintained.
1st person trading transactions in bank sb account
2nd person rental income transactions in same bank sb account
question:
two individuals I.t. Assess every transaction fifty fifty or two individuals I.t. Assess applicable transactions only entries passed in books.