https://www.taxtmi.com/caselaws?id=28475 Reassessment under section 34 of the Indian Income-tax Act, 1922 is valid where the assessee fails to make a full and true disclosure of primary facts, including correct residential status, and such non-disclosure gives the Income-tax Officer prima facie grounds to believe income has escaped assessment. On that basis, the assessee's status was treated as resident but not ordinarily resident. The sum brought from East Africa was then assessable in the relevant assessment year under section 4(1)(b)(iii), because once that residential status was fixed, the amount brought into India became chargeable on the facts found. en-us Thu, 30 Sep 1982 00:00:00 +0530 Mon, 22 Feb 2010 18:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28475 Reassessment under section 34 of the Indian Income-tax Act, 1922 is valid where the assessee fails to make a full and true disclosure of primary facts, including correct residential status, and such non-disclosure gives the Income-tax Officer prima facie grounds to believe income has escaped assessment. On that basis, the assessee's status was treated as resident but not ordinarily resident. The sum brought from East Africa was then assessable in the relevant assessment year under section 4(1)(b)(iii), because once that residential status was fixed, the amount brought into India became chargeable on the facts found. Case-Laws Income Tax Thu, 30 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28475