https://www.taxtmi.com/caselaws?id=29247 The court considered applications under s. 256(2) of the I.T. Act for assessment years 1967-68 and 1968-69, involving the inclusion of share income from a partnership firm in the return of income. Despite the applicant's argument that the income belonged to the Hindu joint family, the ITO, AAC, and Tribunal rejected this, stating that matters not raised in the original assessment cannot be challenged in reassessment proceedings under s. 147. The court framed a question of law on the right to challenge the inclusion of share income in reassessment and ultimately allowed the applications without costs. en-us Fri, 04 Apr 1980 00:00:00 +0530 Thu, 11 Mar 2010 16:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29247 The court considered applications under s. 256(2) of the I.T. Act for assessment years 1967-68 and 1968-69, involving the inclusion of share income from a partnership firm in the return of income. Despite the applicant's argument that the income belonged to the Hindu joint family, the ITO, AAC, and Tribunal rejected this, stating that matters not raised in the original assessment cannot be challenged in reassessment proceedings under s. 147. The court framed a question of law on the right to challenge the inclusion of share income in reassessment and ultimately allowed the applications without costs. Case-Laws Income Tax Fri, 04 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29247