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<h1>Appellate Tribunal voids income reassessment for undisclosed minors' profits under Income-tax Act</h1> The Appellate Tribunal ruled the reassessment of the petitioner's income as void, quashing the complaint arising from undisclosed minors' profits under ... Offences And Prosecution The petition arises from a complaint under section 277 of the Income-tax Act, 1961. The petitioner's income assessment was challenged due to minors' profits not being disclosed. The Appellate Tribunal ruled the reassessment was void, quashing the complaint.