https://www.taxtmi.com/caselaws?id=56674 The Tribunal upheld the decision of the Commissioner (Appeals) that the assessee was obligated to declare his wife's income in his return. The Tribunal ruled that the income of the assessee's wife should be assessed in the assessee's return as per the decision in the case of Madho Prasad, dismissing the appeal and affirming the assessment of the wife's income in the assessee's assessment. The application of section 147(a) was upheld, emphasizing the obligation to disclose the spouse's income even before specific court decisions on the matter. en-us Fri, 02 Mar 1984 00:00:00 +0530 Mon, 06 Dec 2010 12:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56674 The Tribunal upheld the decision of the Commissioner (Appeals) that the assessee was obligated to declare his wife's income in his return. The Tribunal ruled that the income of the assessee's wife should be assessed in the assessee's return as per the decision in the case of Madho Prasad, dismissing the appeal and affirming the assessment of the wife's income in the assessee's assessment. The application of section 147(a) was upheld, emphasizing the obligation to disclose the spouse's income even before specific court decisions on the matter. Case-Laws Income Tax Fri, 02 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56674