https://www.taxtmi.com/caselaws?id=22556 Section 155 of the Income-tax Act, 1961 was treated as an independent power to amend a partner's assessment where the firm's assessment or reassessment showed that share income had not been correctly included. The provision was held not to be confined to a "mistake apparent from the record" under section 154, and the absence of the older statutory fiction from the 1922 Act did not narrow its operation. On the facts, clubbing the minor daughters' share income with the assessee's income under section 64 was not a debatable issue and the amendment was within jurisdiction. The reference was answered in the affirmative and the assessment was upheld. en-us Mon, 03 Sep 1990 00:00:00 +0530 Fri, 11 Dec 2009 11:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22556 Section 155 of the Income-tax Act, 1961 was treated as an independent power to amend a partner's assessment where the firm's assessment or reassessment showed that share income had not been correctly included. The provision was held not to be confined to a "mistake apparent from the record" under section 154, and the absence of the older statutory fiction from the 1922 Act did not narrow its operation. On the facts, clubbing the minor daughters' share income with the assessee's income under section 64 was not a debatable issue and the amendment was within jurisdiction. The reference was answered in the affirmative and the assessment was upheld. Case-Laws Income Tax Mon, 03 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22556