https://www.taxtmi.com/caselaws?id=69355 The Tribunal dismissed the appeal, upholding the AAC's decision that the reassessment was time-barred under Section 17(1)(b) due to the assessee's failure to disclose material facts. The Tribunal found that the correspondence with the ITO constituted sufficient disclosure, rendering the reassessment unsustainable. The dispute regarding the inclusion of the deceased son's assets in the assessee's wealth was resolved in favor of separate assessments until the estate duty proceedings were finalized. en-us Wed, 19 Aug 1981 00:00:00 +0530 Wed, 06 Apr 2011 13:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69355 The Tribunal dismissed the appeal, upholding the AAC's decision that the reassessment was time-barred under Section 17(1)(b) due to the assessee's failure to disclose material facts. The Tribunal found that the correspondence with the ITO constituted sufficient disclosure, rendering the reassessment unsustainable. The dispute regarding the inclusion of the deceased son's assets in the assessee's wealth was resolved in favor of separate assessments until the estate duty proceedings were finalized. Case-Laws Wealth-tax Wed, 19 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69355