https://www.taxtmi.com/caselaws?id=168677 Reassessment under section 34(1)(b) was sustained where the Income-tax Officer later obtained information that income chargeable to tax had escaped assessment in the father's hands because his minor son's share from a partnership had not been included under section 16(3)(a)(ii). The Court held that such information may arise from material already in the assessment record if its tax significance is discovered only after the original assessment, and that this is sufficient to invoke reopening when the case is not one of mere change of opinion. The assessee's objection that clause (a) alone applied was rejected, and the reassessments were upheld. en-us Thu, 16 Aug 1962 00:00:00 +0530 Sat, 21 Mar 2015 17:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168677 Reassessment under section 34(1)(b) was sustained where the Income-tax Officer later obtained information that income chargeable to tax had escaped assessment in the father's hands because his minor son's share from a partnership had not been included under section 16(3)(a)(ii). The Court held that such information may arise from material already in the assessment record if its tax significance is discovered only after the original assessment, and that this is sufficient to invoke reopening when the case is not one of mere change of opinion. The assessee's objection that clause (a) alone applied was rejected, and the reassessments were upheld. Case-Laws Income Tax Thu, 16 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168677