https://www.taxtmi.com/caselaws?id=56604 The Tribunal affirmed the validity of reopening the assessment under section 147(a) due to the assessee's failure to disclose minor children's income. It upheld the inclusion of minor children's income in the assessee's assessment under section 64(1)(iii) and deemed the amended section 64(1)(iii) applicable for the relevant assessment year. The Tribunal ruled that the income of minors separately assessed can still be included in the assessee's assessment, dismissing the appeal and emphasizing the legal liability for such income inclusion. en-us Tue, 12 Feb 1985 00:00:00 +0530 Sat, 04 Dec 2010 17:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56604 The Tribunal affirmed the validity of reopening the assessment under section 147(a) due to the assessee's failure to disclose minor children's income. It upheld the inclusion of minor children's income in the assessee's assessment under section 64(1)(iii) and deemed the amended section 64(1)(iii) applicable for the relevant assessment year. The Tribunal ruled that the income of minors separately assessed can still be included in the assessee's assessment, dismissing the appeal and emphasizing the legal liability for such income inclusion. Case-Laws Income Tax Tue, 12 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56604