TMI Blog1945 (3) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 profits falling to the minor should have been included in the father's assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal 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(1) of the Act the following question:- Whether in the circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 not the position on the 14th March, 1940, The question of law had not the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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