https://www.taxtmi.com/caselaws?id=7304 Section 34(1)(a) of the Indian Income-tax Act, 1922 required disclosure of primary facts necessary for assessment, not every inference or legal contention. The assessee had disclosed his share in the firm and stated that the share income was not included because it was being assessed in the hands of the Hindu undivided family. That disclosure was sufficient, and he was not required to add that the family disputed the assessment or to state the exact share income figure as the cause of non-assessment. On the facts, the escaped assessment resulted from the officer's assumption about the existing family assessment, so the reopening conditions were not met and were invalid. en-us Thu, 08 Feb 1968 00:00:00 +0530 Tue, 17 Feb 2009 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7304 Section 34(1)(a) of the Indian Income-tax Act, 1922 required disclosure of primary facts necessary for assessment, not every inference or legal contention. The assessee had disclosed his share in the firm and stated that the share income was not included because it was being assessed in the hands of the Hindu undivided family. That disclosure was sufficient, and he was not required to add that the family disputed the assessment or to state the exact share income figure as the cause of non-assessment. On the facts, the escaped assessment resulted from the officer's assumption about the existing family assessment, so the reopening conditions were not met and were invalid. Case-Laws Income Tax Thu, 08 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7304