AZAM JHA BAHADUR (DEAD) BY HIS LEGAL REPRESENTATIVES vs EXPENDITURE TAX OFFICER, HYDERABAD

The Supreme Court upheld the validity of the Expenditure Tax Act, 1957, particularly Section 2(g)(i) as amended by the Finance Act, 1959, which defines 'dependent' for tax purposes. The Court ruled that the classification of assessees into individuals and Hindu Undivided Families is legitimate and does not violate Article 14 of the Constitution. The reopening of assessments by the Expenditure Tax Officer was deemed lawful, as the appellant's wife, having her own income, was not considered a 'dependent' under the amended definition, thus justifying the inclusion of her expenditure in the assessment.