https://www.taxtmi.com/caselaws?id=57449 Section 147 reopening was discussed in the context of a later High Court ruling upholding a reunion and treating properties thrown into the common hotchpot as belonging to the reunited Hindu undivided family. The article explains that this supplied reason to believe income had escaped assessment, while earlier departmental opposition did not defeat jurisdiction. It also states that section 150(1) extends limitation only where there is a true finding or direction, not a mere permissive observation, and that section 171 keeps an HUF assessable until total partition is found. Partial partition had to be recognised in the surviving assessments. en-us Mon, 20 Aug 1990 00:00:00 +0530 Fri, 10 Dec 2010 12:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57449 Section 147 reopening was discussed in the context of a later High Court ruling upholding a reunion and treating properties thrown into the common hotchpot as belonging to the reunited Hindu undivided family. The article explains that this supplied reason to believe income had escaped assessment, while earlier departmental opposition did not defeat jurisdiction. It also states that section 150(1) extends limitation only where there is a true finding or direction, not a mere permissive observation, and that section 171 keeps an HUF assessable until total partition is found. Partial partition had to be recognised in the surviving assessments. Case-Laws Income Tax Mon, 20 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57449