1945 (3) TMI 19

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.... JUDGMENT The question which arises in this reference is really answered by our judgment delivered on the 16th February; 1945, in V.M. Raghavalu Naidu Sons v. Commissioner of Income-tax, Madras [1946] 13 ITR 194 , R.C. No. 38 of 1944. The assessee is a partner in two firms. He has a son who ii a minor and the minor has been admitted to the benefits of these partnerships. The share of the profit....

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....hich had escaped assessment in the year 1938-39. The Income-tax Appellate Tribunal held that the Income-tax Officer was not entitled to reopen the assessment for the year 1938-39 on this ground because he had already applied his mind to the question and had adjudicated upon it. At the instance of the Commissioner of Income-tax, the Tribunal has referred to this Court for decision under Section 66(....

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....eration. The Income-tax Officer must be in receipt of some information. If the notice served on the assessee under Section 34 and been the result of this Court's decision on the 15th September, 1941, in respect of the order of assessment of 1939-40, we consider that it could be said that the Income-tax Officer had been in receipt of definite information as to the state of the law, but that was....