TMI Blog1996 (7) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent in these cases is the assessee under the provisions of the Act. The questions involved in these cases are : (i) whether section 9(2) of the Act is attracted to the facts available in these cases ? and (ii) whether the assessing authority is justified in invoking the powers under section 35(1) of the Act ? The original assessment orders were passed by the assessing authority and those assessments were revised later under section 18(3) invoking the powers under section 35 of the Act. The revised assessment orders under section 35 were passed clubbing the income from 8.675 acres of cardamom land held in the name of the respondent's minor son, S. D. Gopinath. The said land was transferred by the respondent to his minor son in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not transferred any of his personal interest to his minor son, that the original assessments were completed after proper enquiry and investigation and that the fact of partition has been lawfully accepted by the Department at the time of original assessments. Finally, the assessee pointed out that what is involved in the case is only "change of opinion" on the same materials available. The objections were rejected by the assessing authority and revised assessment orders were passed under section 35 as proposed in the notice issued under section 18(3) of the Act. As against these revised assessment orders, the assessee filed appeals before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner by his common order dated O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounting period. In the present case, the properties were transferred to the minor son by virtue of a partition deed No. 1975 dated May 16, 1978. The transfer in this case cannot be considered to be a transfer coming within the purview of clause (iv) of sub-section (2) of section 9. What is contemplated under section 9(2) is the transfer of assets directly or indirectly to the minor child by an assessee otherwise than for adequate consideration. As pointed out above, what is involved here is a family partition and transfer of properties by virtue of such partition cannot be said to be a transfer of property for any consideration or otherwise. This is a case where the minor son by reason of his birth has got an interest in the property and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer unless there are fresh materials for doing so. The meaning of the words "for any reason" contained in section 35 cannot be enlarged so as to take in "change of opinion" or "error of judgment". In this case all the records including the partition deed by which the property was transferred to the minor son of the assessee were available before the officer at the time of the original assessment. It was after considering all such materials that the original assessments were passed by the then officer. The order of the Tribunal also indicates that the minor son was separately assessed to agricultural income-tax in respect of the income derived from the property transferred to him as per the partition deed dated May 16, 1978. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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