Court : Gujarat
Reported in : 122ITR341(Guj)
..... commissioner after initiating the proceedings. it would, indeed, be the satisfaction of the income-tax officer in the course of the assessment proceedings regarding the concealment of income which would constitute the basis and foundation of the proceedings for levy of penalty...it may also be observed that what is contemplated by sections 271 and 274 of the act is that ..... authority to enact rules of evidence, having regard to which any question as to whether, when or how any person has acquired the citizenship of another country, was to be determined and, under the powers so conferred, the central government enacted rule 3 which provided that the fact that a citizen of ..... india has obtained on any date a passport from the government of any other country shall be conclusive proof of his having voluntarily acquired the citizenship of the country before that date. the argument before the supreme court inter alia, was that whereas section ..... no longer in doubt or debate. in izhar ahmad khan v. union of india : air1962sc1052 , gajendragadkar j., as he then was, speaking for the majority, examined this question in the context of rule 3, schedule 3 of the citizenship rules, 1956, which were enacted under section 9(2) of the citizenship act, 1955. section 9(2) of the said act empowered the competent .....Tag this Judgment!
Court : Gujarat
Reported in : (1984)1GLR81
..... page 16 it has been observed:while an action for separate maintenance and a proceeding for divorce are similar in nature, in that the marriage relation constitutes the foundation of the action in each case, they are essentially different in that the latter is one for the dissolution of the marriage relation, ..... 14-3-1979. it is the case that the husband was employed in the austi electric company and he was to get green card for obtaining citizenship of u.s.a. but the wife wrote letters to the u.s.a. government and indian authorities and the husband was forced to leave ..... of criminal procedure. the supreme court further considered that if that decree of divorce was procured by fraud was it entitled to recognition here (in india)? that was considered to be the essence of the matter. while considering the facts, it was found that the nevada court assumed and exercised jurisdiction ..... abdul wajid : 3scr22 , relied on, on the contrary says:in considering whether a judgment of a foreign court is conclusive, the courts in india will not inquire whether conclusions recorded thereby are supported by the evidence, or are otherwise correct, because the binding character of the judgment may be displaced only ..... legal separation as envisaged by the indian law and, therefore, on that very count it is necessary for the husband to obtain judicial separation in india and for that the judgment of illinois court would be a relevant piece of evidence.27. now, section 13 of the code provides that except .....Tag this Judgment!
Court : Gujarat
Reported in : AIR1972Guj70; (1972)GLR819
..... merits. according to the appellants, except respondent no.3 and the members of his family, other respondents had not come to india until now. it is also stated that all the respondents except respondent no.3 have accepted the citizenship of africa and they are already settled there. it was further urged that the respondents had kept two flats in bombay which .....Tag this Judgment!