1998 (8) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....clause (i), the individual in computing whose total income the income referred to in that clause is to be included, shall be the husband or wife whose total income (excluding the income referred to in that clause) is greater ; and, for the purposes of clause (iii), the income of the minor child from the partnership shall be included in the income of that parent whose total income (excluding the income referred to in that clause) is greater; and where any such income is once included in the total income of either spouse or parent, any such income arising in any succeeding year shall not be included in the total income of the other spouse or parent unless the Income-tax Officer is satisfied, after giving that spouse or parent an opportunity o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the other spouse or parent. It is significant that the terminology used in this Explanation is very emphatic. There is no room for any ambiguity in the provision. The mandate of the Legislature is that once included in the income of either spouse or parents, it "shall" continue to be included in the assessment of that spouse or parent only. That situation can be altered only when the Income-tax Officer, after giving the affected parties appropriate opportunity holds that it is "necessary" to do so. The dictionary meaning of the word "necessary" is something indispensable to some purpose. The word is defined in Webster's Dictionary as unavoidable, inevitable, indispensable, mandatory, inherent in the situation, and undeniable, The ....