https://www.taxtmi.com/caselaws?id=9113 Income from house properties standing in the wife's name was includible in the assessee's total income under section 16(3)(a)(iii), the court applying its earlier ruling on the same property income and holding the clubbing provision operative against the assessee. Reassessment for the assessment years 1954-55 and 1955-56 was upheld under section 34(1)(b) because the reopening was supported by post-assessment information showing escaped income and was within the applicable limitation period, even though the notice had been issued under section 34(1)(a). Both questions were answered for the revenue. en-us Thu, 17 May 1973 00:00:00 +0530 Fri, 19 Jun 2009 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9113 Income from house properties standing in the wife's name was includible in the assessee's total income under section 16(3)(a)(iii), the court applying its earlier ruling on the same property income and holding the clubbing provision operative against the assessee. Reassessment for the assessment years 1954-55 and 1955-56 was upheld under section 34(1)(b) because the reopening was supported by post-assessment information showing escaped income and was within the applicable limitation period, even though the notice had been issued under section 34(1)(a). Both questions were answered for the revenue. Case-Laws Income Tax Thu, 17 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9113