https://www.taxtmi.com/caselaws?id=7855 Reopening of completed expenditure-tax assessments was held valid where the assessee had not disclosed material facts relating to the expenditure of his wife, treated as a dependant under the amended Act; section 16 was therefore satisfied and the notice was within jurisdiction. The amended definition of "dependant" and the inclusion provision were also upheld as constitutionally valid: the statute validly treated a spouse and minor child as dependants for expenditure-tax purposes, and the classification between an individual and a Hindu undivided family had an intelligible differentia with a rational nexus to the object of taxing expenditure, discouraging extravagance, promoting thrift, and preventing evasion. The challenge under Articles 14, 19 and 31 failed. en-us Fri, 14 Apr 1967 00:00:00 +0530 Mon, 23 Mar 2009 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7855 Reopening of completed expenditure-tax assessments was held valid where the assessee had not disclosed material facts relating to the expenditure of his wife, treated as a dependant under the amended Act; section 16 was therefore satisfied and the notice was within jurisdiction. The amended definition of "dependant" and the inclusion provision were also upheld as constitutionally valid: the statute validly treated a spouse and minor child as dependants for expenditure-tax purposes, and the classification between an individual and a Hindu undivided family had an intelligible differentia with a rational nexus to the object of taxing expenditure, discouraging extravagance, promoting thrift, and preventing evasion. The challenge under Articles 14, 19 and 31 failed. Case-Laws Income Tax Fri, 14 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7855