https://www.taxtmi.com/caselaws?id=28049 Reassessment under section 34 is permissible where the statutory conditions are met, including a reasonable belief that income escaped assessment due to failure to disclose fully and truly all material facts; an earlier assessment does not by itself bar reopening if those conditions exist. However, the liability of legal representatives under section 24B is confined to income of the previous year in which the assessee died and does not extend to reassessment for assessment years long before death. Accordingly, trustees or legal representatives cannot be compelled to participate in reassessment proceedings for such earlier years. en-us Fri, 21 Aug 1981 00:00:00 +0530 Wed, 17 Feb 2010 16:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28049 Reassessment under section 34 is permissible where the statutory conditions are met, including a reasonable belief that income escaped assessment due to failure to disclose fully and truly all material facts; an earlier assessment does not by itself bar reopening if those conditions exist. However, the liability of legal representatives under section 24B is confined to income of the previous year in which the assessee died and does not extend to reassessment for assessment years long before death. Accordingly, trustees or legal representatives cannot be compelled to participate in reassessment proceedings for such earlier years. Case-Laws Income Tax Fri, 21 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28049