https://www.taxtmi.com/caselaws?id=7610 Reassessment jurisdiction fails where the assessee has disclosed the primary facts already necessary for assessment. The court held that a return under section 22 of the Income-tax Act, 1922 required disclosure only of the assessee's own income, not the income of a wife or minor child that could be clubbed only under section 16(3). As the trust deeds, the authorised agent's explanation, and the material before the Income-tax Officer had already revealed the relevant status of the family members, there was no omission or failure to disclose fully and truly all material facts. The reopening notices were therefore invalid and the officer had no jurisdiction to proceed. en-us Fri, 07 Mar 1969 00:00:00 +0530 Thu, 05 Mar 2009 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7610 Reassessment jurisdiction fails where the assessee has disclosed the primary facts already necessary for assessment. The court held that a return under section 22 of the Income-tax Act, 1922 required disclosure only of the assessee's own income, not the income of a wife or minor child that could be clubbed only under section 16(3). As the trust deeds, the authorised agent's explanation, and the material before the Income-tax Officer had already revealed the relevant status of the family members, there was no omission or failure to disclose fully and truly all material facts. The reopening notices were therefore invalid and the officer had no jurisdiction to proceed. Case-Laws Income Tax Fri, 07 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7610