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Judgment Search Results Home > Cases Phrase: citizenship constitution of india Court: allahabad Year: 1991 Page 1 of about 1 results (0.015 seconds)

Jan 09 1991 (HC)

Commissioner of Income-tax Vs. M. Habibullah

Court : Allahabad

Decided on : Jan-09-1991

Reported in : [1991]191ITR381(All)

..... facts and circumstances of the case, the explanation of the assessee constituted, in law, 'reasonable cause' ?'2. the assessee is an individual. the assessment years concerned are 1967-68, 1968-69 and 1969-70. the assessee was previously doing business in india but in 1961 he went to england. he obtained the citizenship of that country. however, towards the end of 1966 or ..... the beginning of 1967, he came to india. during the previous years relevant to the aforesaid assessment years, he was in ..... india. a raid was conducted at his premises and certain cash deposits standing in his name in certain banks werediscovered. the assessee .....

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