https://www.taxtmi.com/caselaws?id=16945 Income from property allotted to a minor son in a family partition was held not to be clubbed with the assessee's income under the Kerala Agricultural Income-tax Act, because the minor's share arose from a pre-existing birthright in ancestral property and not from a transfer by the assessee. The court also held that completed assessments could not be reopened under the reassessment power on a mere change of opinion where the original assessment had already considered the partition deed and relevant materials. The Tribunal's cancellation of the reassessments and restoration of the original assessments was sustained. en-us Mon, 22 Jul 1996 00:00:00 +0530 Mon, 14 Sep 2009 12:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16945 Income from property allotted to a minor son in a family partition was held not to be clubbed with the assessee's income under the Kerala Agricultural Income-tax Act, because the minor's share arose from a pre-existing birthright in ancestral property and not from a transfer by the assessee. The court also held that completed assessments could not be reopened under the reassessment power on a mere change of opinion where the original assessment had already considered the partition deed and relevant materials. The Tribunal's cancellation of the reassessments and restoration of the original assessments was sustained. Case-Laws Income Tax Mon, 22 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16945