https://www.taxtmi.com/caselaws?id=66299 Reassessment under Section 147(a) failed for 1968-69 to 1971-72 because the material facts about deferred mehar, related payments, and the wife's declaration were already before the assessing officer, so there was no failure to disclose fully and truly all material facts. Reopening for 1972-73 to 1975-76 was sustained under Section 147(b) because the audit note supplied information on the legal effect of deferred dower and could support action by the department. Amounts said to discharge deferred mehar did not amount to a legally recognisable transfer, so Section 64 could not be used to club the income from properties bought with those funds in the assessee's hands. en-us Sun, 19 Apr 1981 00:00:00 +0530 Wed, 23 Feb 2011 13:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66299 Reassessment under Section 147(a) failed for 1968-69 to 1971-72 because the material facts about deferred mehar, related payments, and the wife's declaration were already before the assessing officer, so there was no failure to disclose fully and truly all material facts. Reopening for 1972-73 to 1975-76 was sustained under Section 147(b) because the audit note supplied information on the legal effect of deferred dower and could support action by the department. Amounts said to discharge deferred mehar did not amount to a legally recognisable transfer, so Section 64 could not be used to club the income from properties bought with those funds in the assessee's hands. Case-Laws Income Tax Sun, 19 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66299