https://www.taxtmi.com/caselaws?id=23025 Reassessment under section 147(a) was held invalid because the assessee had no duty to disclose, in his return, gifts made by a third party to his minor sons. As the alleged non-disclosure concerned a matter not required to be stated by the assessee, reopening could not be sustained on that basis. The Revenue also failed to show any independent information justifying initiation of proceedings. The question was answered against the Revenue. en-us Tue, 10 Jul 1990 00:00:00 +0530 Wed, 16 Dec 2009 11:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23025 Reassessment under section 147(a) was held invalid because the assessee had no duty to disclose, in his return, gifts made by a third party to his minor sons. As the alleged non-disclosure concerned a matter not required to be stated by the assessee, reopening could not be sustained on that basis. The Revenue also failed to show any independent information justifying initiation of proceedings. The question was answered against the Revenue. Case-Laws Income Tax Tue, 10 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23025