https://www.taxtmi.com/caselaws?id=5245 Reassessment under the Income-tax Act, 1922 was invalid for 1952-53 and 1953-54 because the assessee had no statutory duty to disclose income of a wife or minor child that became taxable only by operation of section 16(3), so nondisclosure of that income did not justify action for failure to disclose fully and truly all material facts. For 1954-55, reassessment was within four years and valid under the notice provision. The share income of the assessee's minor children was correctly included in the assessee's hands under section 16(3), and separate assessments on the minors did not prevent that inclusion. en-us Fri, 14 Feb 1969 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5245 Reassessment under the Income-tax Act, 1922 was invalid for 1952-53 and 1953-54 because the assessee had no statutory duty to disclose income of a wife or minor child that became taxable only by operation of section 16(3), so nondisclosure of that income did not justify action for failure to disclose fully and truly all material facts. For 1954-55, reassessment was within four years and valid under the notice provision. The share income of the assessee's minor children was correctly included in the assessee's hands under section 16(3), and separate assessments on the minors did not prevent that inclusion. Case-Laws Income Tax Fri, 14 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5245