Reopening under definite information fails where the only basis is a later change of opinion on the same material.

Section 34 required escaped or under-assessed income to be brought to tax only where the Income-tax Officer received definite information. A later superior view on the same material, without any new fact, was merely a change of opinion or correction of law and did not constitute definite information. The statutory condition for reopening was therefore not met, and the reopening was invalid in favour of the assessee.

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Issues: Whether the Income-tax Officer could reopen the assessment under Section 34 on the basis of a later view that the wife's income had been wrongly excluded from the husband's assessment.

Analysis: Section 34, as amended, required the Income-tax Officer to discover escaped or under-assessed income in consequence of definite information coming into his possession. The reopening here was not triggered by any new fact but only by a different view taken by a superior officer on the same material. A mere correction of a mistaken view of law, or a change of opinion on the same facts, did not amount to definite information within the section. The statutory condition was therefore not satisfied.

Conclusion: The reopening under Section 34 was invalid and the answer on this issue was in favour of the assessee.

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