https://www.taxtmi.com/caselaws?id=23661 The court ruled in favor of the assessee, holding that the reopening of assessments for the years 1971-72 and 1974-75 under section 147(a) of the Income-tax Act was invalid as the wife's share income from the partnership did not give jurisdiction to reopen the assessments. Additionally, for the assessment year 1973-74, the court determined that the wife's share income should not be included in the total income of the assessee when he is a partner representing his Hindu undivided family, based on the interpretation of section 64(1) of the Income-tax Act. en-us Fri, 22 Sep 1989 00:00:00 +0530 Wed, 23 Dec 2009 11:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23661 The court ruled in favor of the assessee, holding that the reopening of assessments for the years 1971-72 and 1974-75 under section 147(a) of the Income-tax Act was invalid as the wife's share income from the partnership did not give jurisdiction to reopen the assessments. Additionally, for the assessment year 1973-74, the court determined that the wife's share income should not be included in the total income of the assessee when he is a partner representing his Hindu undivided family, based on the interpretation of section 64(1) of the Income-tax Act. Case-Laws Income Tax Fri, 22 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23661