https://www.taxtmi.com/caselaws?id=5227 Reassessment under section 147(a) could not be sustained where the alleged omission concerned income of the assessee's wife and minor child, because the statutory scheme then in force did not require disclosure of income not belonging to the assessee and assessable only by operation of law. On that basis, non-disclosure of such income was not a failure to disclose fully and truly all material facts necessary for assessment, so the reassessment notices were invalid. The later decision in Kochammu Amma was treated as reaffirming the binding effect of the earlier three-judge ruling, and no reference to a larger Bench was made. en-us Tue, 21 Apr 1987 00:00:00 +0530 Fri, 21 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5227 Reassessment under section 147(a) could not be sustained where the alleged omission concerned income of the assessee's wife and minor child, because the statutory scheme then in force did not require disclosure of income not belonging to the assessee and assessable only by operation of law. On that basis, non-disclosure of such income was not a failure to disclose fully and truly all material facts necessary for assessment, so the reassessment notices were invalid. The later decision in Kochammu Amma was treated as reaffirming the binding effect of the earlier three-judge ruling, and no reference to a larger Bench was made. Case-Laws Income Tax Tue, 21 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5227