https://www.taxtmi.com/caselaws?id=777794 ITAT, Mumbai admitted the assessee's additional claim regarding residential status and held the AO may lack jurisdiction to entertain such a claim absent a revised return but the appellate forum can. The Tribunal restored the matter to the AO to verify the assessee's period of stay from 01.04.2005 to 31.03.2012 to determine status under s.6(6) (resident but not ordinary resident) and to grant relief if warranted. Income characterization issues were remitted for verification; grounds 1 and 2 were allowed for statistical purposes. en-us Thu, 28 Aug 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777794 ITAT, Mumbai admitted the assessee's additional claim regarding residential status and held the AO may lack jurisdiction to entertain such a claim absent a revised return but the appellate forum can. The Tribunal restored the matter to the AO to verify the assessee's period of stay from 01.04.2005 to 31.03.2012 to determine status under s.6(6) (resident but not ordinary resident) and to grant relief if warranted. Income characterization issues were remitted for verification; grounds 1 and 2 were allowed for statistical purposes. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777794