https://www.taxtmi.com/caselaws?id=56202 The Tribunal upheld the Appellate Assistant Commissioner's decision, dismissing the appeals. It concluded that the income earned by the trust from the partnership firm should not be treated as the personal income of the trustee. The Tribunal found that the Income-tax Officer's reopening of the assessment and application of Section 60 were not justified. It emphasized the significance of proper communication and coordination between assessing officers to prevent repetitive inquiries and unnecessary hardships. en-us Thu, 28 Jan 1988 00:00:00 +0530 Thu, 02 Dec 2010 12:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56202 The Tribunal upheld the Appellate Assistant Commissioner's decision, dismissing the appeals. It concluded that the income earned by the trust from the partnership firm should not be treated as the personal income of the trustee. The Tribunal found that the Income-tax Officer's reopening of the assessment and application of Section 60 were not justified. It emphasized the significance of proper communication and coordination between assessing officers to prevent repetitive inquiries and unnecessary hardships. Case-Laws Income Tax Thu, 28 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56202