Law:

Section:

Section 2(g), read with sections 4(ii) of the Expenditure Tax Act, 1957 - Dependent - Meaning of - Assessment years 1959-60 to 1961-62 - Whether first part of section 2(g)(i) is confined to spouse or minor child of assessee when he is an individual irrespective of such spouse or minor child being dependent on, or independent of assessee for support and maintaince - Held, yes - Whether, thus, in first part no question of dependence in fact would arise and spouse or minor child simpliciter has to be treated as dependent while its second part or any words in that part would not qualify first part - Held, yes - Whether there is nothing in Act which does away with principle that in absence of an express provision, same item would not be taxed over again - Held, yes - Whether once expenditure incurred by both assessee as an individual and spouse had been included in his or her assessment of expenditure-tax, it could not be again subjected to tax in assessment of other spouse - Held, yes Section 16 of the Expenditure-tax Act, 1957 (as amended by Finance Act, 1959) - Expenditure escaping assessment - Assessment years 1959-60 to 1961-62 - Whether where requisite information with regard to escaped expenditure came into possession of expenditure-tax office only on 5-5-1962, notices issued on that date were within period of limitation and hence, valid - Held, yes FACTS For the assessment years 1959-60 to 1961-62, the assessment of expenditure tax were completed. However, the ETO issued notices for reopening of the assessments under section 16. The assessee was informed that the assessments had been reopened for including the expenditure incurred by his wife, supplementary returns were filed declaring the same expenditure as shown in original returns. The writ petitions challenging the reopening of assessments on various grounds were dismissed by the Single judge whose decisions was upheld by the Full Bench of the High Court. On appeal, the assessee contended that (i) his wife who admittedly had her own properties and assets and had substantial income therefrom, could not be regarded as a dependent within section 2(g) and, therefore, her expenditure could not be included…

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