Supreme Court Partially Allows Assessee's Appeals in Reassessment Case Under Income-tax Act, 1922. Reassessment Under Section 34(1)(a) Held Invalid for Two Assessment Years as No Obligation on Taxpayer to Disclose Minor's Income Liable to be Included Under Section 16(3), But Inclusion of Minor's Income Valid Despite Separate Assessment.
14 Feb 1969The Supreme Court of India dealt with appeals regarding reassessment proceedings initiated against Muthiah Chettiar for failure to include the income ...
