https://www.taxtmi.com/caselaws?id=215843 Reassessment under section 147(b) of the Income-tax Act, 1961 was upheld because the assessee did not show that the relevant material had been considered in the original assessments for 1981-82 and 1982-83, and the court declined to presume that knowledge from one year carried into another. The burden remained on the assessee to establish that the earlier assessments were made after considering the material relied upon. For 1983-84, reassessment was also supported by the assessee's failure to account for arrears in the later year as promised and by additional information from the Estate Manager indicating escaped income. en-us Mon, 30 Jul 2012 00:00:00 +0530 Mon, 20 Aug 2012 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215843 Reassessment under section 147(b) of the Income-tax Act, 1961 was upheld because the assessee did not show that the relevant material had been considered in the original assessments for 1981-82 and 1982-83, and the court declined to presume that knowledge from one year carried into another. The burden remained on the assessee to establish that the earlier assessments were made after considering the material relied upon. For 1983-84, reassessment was also supported by the assessee's failure to account for arrears in the later year as promised and by additional information from the Estate Manager indicating escaped income. Case-Laws Income Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215843