https://www.taxtmi.com/caselaws?id=56732 Reassessment under section 147(a) was treated as valid where the assessee had not disclosed the wife's share of firm profits in the return despite the disclosure requirement. On those admitted facts, the income was liable to be included in the assessee's hands under section 64(1), and the reassessment notices under section 148 were upheld. The reasoning was supported by the then-prevailing Allahabad High Court view relied on in the reassessment process and by the later Full Bench affirmation of that view. en-us Mon, 23 Jan 1984 00:00:00 +0530 Mon, 06 Dec 2010 15:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56732 Reassessment under section 147(a) was treated as valid where the assessee had not disclosed the wife's share of firm profits in the return despite the disclosure requirement. On those admitted facts, the income was liable to be included in the assessee's hands under section 64(1), and the reassessment notices under section 148 were upheld. The reasoning was supported by the then-prevailing Allahabad High Court view relied on in the reassessment process and by the later Full Bench affirmation of that view. Case-Laws Income Tax Mon, 23 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56732