https://www.taxtmi.com/caselaws?id=412484 The Court upheld the Director of Income Tax's decision treating the petitioner as a "Resident" for tax purposes due to their extended stay in India, despite the petitioner's claim of "Non-Resident" status based on time spent on foreign water. The assessment under Sections 147/144 of the Income Tax Act was deemed valid as the petitioner failed to respond to notices or file returns. The Court rejected new evidence presented before it, affirming the Commissioner of Income Tax's order. The Writ Petition was dismissed without costs, citing limited judicial review authority. en-us Thu, 16 Sep 2021 00:00:00 +0530 Wed, 17 Nov 2021 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412484 The Court upheld the Director of Income Tax's decision treating the petitioner as a "Resident" for tax purposes due to their extended stay in India, despite the petitioner's claim of "Non-Resident" status based on time spent on foreign water. The assessment under Sections 147/144 of the Income Tax Act was deemed valid as the petitioner failed to respond to notices or file returns. The Court rejected new evidence presented before it, affirming the Commissioner of Income Tax's order. The Writ Petition was dismissed without costs, citing limited judicial review authority. Case-Laws Income Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412484