https://www.taxtmi.com/caselaws?id=8953 Reassessment under a provision analogous to section 16(b) cannot be sustained on a mere change of opinion where the assessing officer already knew the material facts, so the reopening was invalid. Expenditure incurred by a Hindu undivided family for the assessee's wife and minor children was not taxable in the assessee's individual assessments for the earlier years because it was incurred in discharge of the family's own maintenance obligation, not the assessee's personal obligation. After the 1959 amendment, however, a spouse and minor child are dependants for expenditure-tax purposes regardless of actual dependence, so expenditure incurred by them from their own property was includible in the assessee's post-partition assessment. en-us Wed, 15 Mar 1972 00:00:00 +0530 Wed, 17 Jun 2009 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8953 Reassessment under a provision analogous to section 16(b) cannot be sustained on a mere change of opinion where the assessing officer already knew the material facts, so the reopening was invalid. Expenditure incurred by a Hindu undivided family for the assessee's wife and minor children was not taxable in the assessee's individual assessments for the earlier years because it was incurred in discharge of the family's own maintenance obligation, not the assessee's personal obligation. After the 1959 amendment, however, a spouse and minor child are dependants for expenditure-tax purposes regardless of actual dependence, so expenditure incurred by them from their own property was includible in the assessee's post-partition assessment. Case-Laws Income Tax Wed, 15 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8953