https://www.taxtmi.com/caselaws?id=15501 The High Court of Madras upheld the validity of reopening assessments for the years 1972 to 1980 and confirmed the assessee's status as a body of individuals. The court found the Income-tax Officer's actions in line with legal principles, considering the failure of the assessee to file returns. The court determined that the income from joint business activities of the widow and her minor children constituted a body of individuals, ruling in favor of the Revenue on both issues. No costs were awarded in the judgment. en-us Mon, 27 Jul 1998 00:00:00 +0530 Tue, 25 Aug 2009 15:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15501 The High Court of Madras upheld the validity of reopening assessments for the years 1972 to 1980 and confirmed the assessee's status as a body of individuals. The court found the Income-tax Officer's actions in line with legal principles, considering the failure of the assessee to file returns. The court determined that the income from joint business activities of the widow and her minor children constituted a body of individuals, ruling in favor of the Revenue on both issues. No costs were awarded in the judgment. Case-Laws Income Tax Mon, 27 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15501