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1967 (4) TMI 40 - HC - Income TaxExpenditure-tax Act - Ejusdem Generis - jurisdiction to issue notice u/s 16 of the Expenditure-tax Act proposing to reopen the previous assessments - ground for reopening the prior assessments is that the assessee omitted or failed to disclose the expenditure of his wife who was his dependant - wife had her own sources of income and had filed separate returns, the officer had jurisdiction to reopen the assessments
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