https://www.taxtmi.com/caselaws?id=770604 Where a minor child's income had already been clubbed in the mother's return, reassessment and addition in the father's hands were unsustainable because the notice proceeded against a person who was not the correct assessee for that income. The analysis treated the clubbing disclosure as decisive on the facts, and held that reopening could not validly fasten the disputed income on the father. The reassessment and resulting addition were therefore deleted. en-us Fri, 02 May 2025 00:00:00 +0530 Tue, 13 May 2025 18:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770604 Where a minor child's income had already been clubbed in the mother's return, reassessment and addition in the father's hands were unsustainable because the notice proceeded against a person who was not the correct assessee for that income. The analysis treated the clubbing disclosure as decisive on the facts, and held that reopening could not validly fasten the disputed income on the father. The reassessment and resulting addition were therefore deleted. Case-Laws Income Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770604