https://www.taxtmi.com/caselaws?id=192445 Omission to include a wife's or minor son's share income did not, on these facts, amount to failure to disclose fully and truly all material facts for reassessment under section 34(1)(a). The return requirement under section 22 concerned the assessee's total income, while the family income of the wife or minor child was relevant only at the computation stage under section 16(3). Because the family relationship and partnership facts were already before the Income-tax Officer at the original assessment, no material fact necessary for assessment was withheld. The reassessment notice and resulting assessment were therefore invalid in law. en-us Tue, 14 Mar 1961 00:00:00 +0530 Thu, 01 Jun 2017 15:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192445 Omission to include a wife's or minor son's share income did not, on these facts, amount to failure to disclose fully and truly all material facts for reassessment under section 34(1)(a). The return requirement under section 22 concerned the assessee's total income, while the family income of the wife or minor child was relevant only at the computation stage under section 16(3). Because the family relationship and partnership facts were already before the Income-tax Officer at the original assessment, no material fact necessary for assessment was withheld. The reassessment notice and resulting assessment were therefore invalid in law. Case-Laws Income Tax Tue, 14 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192445