https://www.taxtmi.com/caselaws?id=12076 The court found that the Income-tax Officer had jurisdiction to issue a notice under section 147(a) as the assessee failed to disclose minors' share income. The inclusion of minors' income in the assessee's hands under section 64(1)(iii) was upheld due to the assessee's failure to file returns. The court held that prior assessments of minors did not prevent the reassessment of the assessee, leading to the conclusion that the reassessment was valid. The decision favored the Revenue, overturning the Appellate Tribunal's annulment of the assessment. en-us Mon, 25 Nov 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12076 The court found that the Income-tax Officer had jurisdiction to issue a notice under section 147(a) as the assessee failed to disclose minors' share income. The inclusion of minors' income in the assessee's hands under section 64(1)(iii) was upheld due to the assessee's failure to file returns. The court held that prior assessments of minors did not prevent the reassessment of the assessee, leading to the conclusion that the reassessment was valid. The decision favored the Revenue, overturning the Appellate Tribunal's annulment of the assessment. Case-Laws Income Tax Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12076