https://www.taxtmi.com/caselaws?id=10476 The High Court ruled in favor of the assessee, stating that the assessments could not be reopened under Section 147(a) of the Income-tax Act. The court held that there was no obligation on the respondent to disclose the share income of his wife from a partnership firm, as the provisions of Section 64(1)(i) did not apply due to the separate taxable entities of the husband and wife. The court's decision was influenced by legal precedents and the principle that income accruing to the spouse should not be included in the total income of the individual in certain circumstances. en-us Wed, 02 Feb 2005 00:00:00 +0530 Thu, 16 Jul 2009 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10476 The High Court ruled in favor of the assessee, stating that the assessments could not be reopened under Section 147(a) of the Income-tax Act. The court held that there was no obligation on the respondent to disclose the share income of his wife from a partnership firm, as the provisions of Section 64(1)(i) did not apply due to the separate taxable entities of the husband and wife. The court's decision was influenced by legal precedents and the principle that income accruing to the spouse should not be included in the total income of the individual in certain circumstances. Case-Laws Income Tax Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10476