Two I.t. return filed individual Assess current account maintained in bank for jointly transactions
1.1st Assess trading (sales and purchases and payment)transactions in bank current account.
2.2nd Assess rental income transactions and some personal withdrawals transactions in same bank account.
Two I.t.return individual Assess each bank transactions 50:50 shared accounting entries passed both assess books
Two I.t. Assess each person applicable bank transactions only accounting entries passed both books is correct method.