https://www.taxtmi.com/caselaws?id=177286 Reopening under section 34(1)(a) requires a genuine, objective reason to believe, supported by material on record, that income has escaped assessment; mere suspicion is insufficient. Where the same amount was alternatively attributed to the Hindu undivided family, the husband, and the assessee, and no final finding established that it belonged to the assessee, the Income-tax Officer lacked the requisite basis to reopen. In those circumstances, the notice and assessment were invalid, and the statutory condition for reopening was not satisfied. en-us Fri, 14 Oct 1966 00:00:00 +0530 Wed, 06 Jan 2016 16:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177286 Reopening under section 34(1)(a) requires a genuine, objective reason to believe, supported by material on record, that income has escaped assessment; mere suspicion is insufficient. Where the same amount was alternatively attributed to the Hindu undivided family, the husband, and the assessee, and no final finding established that it belonged to the assessee, the Income-tax Officer lacked the requisite basis to reopen. In those circumstances, the notice and assessment were invalid, and the statutory condition for reopening was not satisfied. Case-Laws Income Tax Fri, 14 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177286