https://www.taxtmi.com/caselaws?id=66731 The case involved disputes over the validity of assessments under Section 143(1) of the IT Act, 1961, particularly regarding the inclusion of minors' share income and jurisdiction for fresh assessments. The Judicial Member upheld the assessments, citing the appellant's waiver of the limitation period and the CIT's authority, while the Accountant Member deemed the fresh assessments invalid due to the expired limitation period and lack of jurisdiction. Ultimately, the Judicial Member's decision prevailed, affirming the validity of the assessments. en-us Sat, 22 Oct 1977 00:00:00 +0530 Sat, 05 Mar 2011 18:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66731 The case involved disputes over the validity of assessments under Section 143(1) of the IT Act, 1961, particularly regarding the inclusion of minors' share income and jurisdiction for fresh assessments. The Judicial Member upheld the assessments, citing the appellant's waiver of the limitation period and the CIT's authority, while the Accountant Member deemed the fresh assessments invalid due to the expired limitation period and lack of jurisdiction. Ultimately, the Judicial Member's decision prevailed, affirming the validity of the assessments. Case-Laws Income Tax Sat, 22 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66731