https://www.taxtmi.com/caselaws?id=39846 Income-tax reopening under section 147(a) was held valid where the assessee introduced Rs. 13,000 as capital in a partnership, providing material for a reasonable belief that income had escaped assessment. The earlier attempt to assess the same amount in the hands of the Hindu undivided family did not bar action against the assessee individually, because the prohibition on mere change of opinion applies only to reopening the same assessee's completed assessment. Failure to file a return was also treated as an omission supporting reopening, since a person with taxable income has a statutory duty to file a return. en-us Wed, 12 Sep 1973 00:00:00 +0530 Tue, 20 Apr 2010 16:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39846 Income-tax reopening under section 147(a) was held valid where the assessee introduced Rs. 13,000 as capital in a partnership, providing material for a reasonable belief that income had escaped assessment. The earlier attempt to assess the same amount in the hands of the Hindu undivided family did not bar action against the assessee individually, because the prohibition on mere change of opinion applies only to reopening the same assessee's completed assessment. Failure to file a return was also treated as an omission supporting reopening, since a person with taxable income has a statutory duty to file a return. Case-Laws Income Tax Wed, 12 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39846