https://www.taxtmi.com/caselaws?id=56767 The Tribunal upheld the inclusion of minor children's income in the assessee's assessment under s. 64(1)(iii) of the IT Act and validated the re-opening of the assessment under s. 147(a) of the IT Act. The decision emphasized the assessee's duty to disclose all relevant income, including that of spouse or minor children, and clarified that the law in force at the beginning of the year governs the assessment. The Tribunal rejected the arguments against including the minors' income in the assessment, citing the explicit provision of the section and the assessee's initial failure to disclose the income. en-us Tue, 12 Feb 1985 00:00:00 +0530 Mon, 06 Dec 2010 16:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56767 The Tribunal upheld the inclusion of minor children's income in the assessee's assessment under s. 64(1)(iii) of the IT Act and validated the re-opening of the assessment under s. 147(a) of the IT Act. The decision emphasized the assessee's duty to disclose all relevant income, including that of spouse or minor children, and clarified that the law in force at the beginning of the year governs the assessment. The Tribunal rejected the arguments against including the minors' income in the assessment, citing the explicit provision of the section and the assessee's initial failure to disclose the income. Case-Laws Income Tax Tue, 12 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56767