Residential status and jurisdiction must be examined before final assessment where the foundational objection remains undecided.

Residential status was central to determining jurisdiction and the competent authority for final assessment. The assessee had raised a specific jurisdictional objection before the Dispute Resolution Panel, but that issue was not adjudicated. The record indicated that residential status had to be verified against relevant material, including the passport and period of stay in India, before a valid assessment could be finalised. Because neither the Assessing Officer nor the Dispute Resolution Panel examined this foundational question, the final assessment order was treated as unsustainable in its existing form and the matter was remanded for adjudication of residential status and jurisdiction.

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Issues: Whether the final assessment order was unsustainable for want of jurisdiction because the assessee had declared himself as a resident and the residential status issue had not been adjudicated by the Dispute Resolution Panel.

Analysis: The assessee's residential status was central to the allocation of jurisdiction and to the authority competent to proceed with the assessment. The record showed that the assessee had raised a specific objection before the Dispute Resolution Panel on jurisdiction, but the issue was not adjudicated. The residential status had to be verified with reference to the relevant material, including the passport and period of stay in India, before a valid final assessment could be made. Since neither the Assessing Officer nor the Dispute Resolution Panel examined this foundational question, the assessment could not be sustained in its present form.

Conclusion: The jurisdictional objection was accepted, the final assessment order was set aside, and the matter was remanded for adjudication of the residential status and jurisdiction issue.

Final Conclusion: The appeal succeeded only on the preliminary jurisdictional ground, with the remaining issues left open for consideration after remand.

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