https://www.taxtmi.com/caselaws?id=24042 The High Court ruled in favor of the assessee, holding the reopening of assessments as invalid and negating the need to include the wife's share income in the total income. The Court emphasized that the assessee was not obligated to declare his wife's income and that the Income-tax Officer lacked jurisdiction to reopen the assessments. The Court answered both questions in the negative, against the Revenue, directing the judgment to be sent to the Appellate Tribunal, Cochin Bench for further action. en-us Wed, 08 Mar 1989 00:00:00 +0530 Sat, 16 Jan 2010 11:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24042 The High Court ruled in favor of the assessee, holding the reopening of assessments as invalid and negating the need to include the wife's share income in the total income. The Court emphasized that the assessee was not obligated to declare his wife's income and that the Income-tax Officer lacked jurisdiction to reopen the assessments. The Court answered both questions in the negative, against the Revenue, directing the judgment to be sent to the Appellate Tribunal, Cochin Bench for further action. Case-Laws Income Tax Wed, 08 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24042