https://www.taxtmi.com/caselaws?id=59573 The Tribunal upheld the reopening of the assessment under Section 143(3) read with Section 147, citing that processing under Section 143(1)(a) does not constitute an assessment. The Tribunal determined the assessee's residential status as 'not ordinarily resident' (NOR) under Section 6(6) of the IT Act, exempting foreign income. The Tribunal directed the AO to treat the assessee as NOR, allowing the appeals and exempting foreign income from tax. The alternative claim for deduction under Section 80RRA was not separately adjudicated due to the favorable decision on the primary issue. en-us Thu, 24 Apr 2008 00:00:00 +0530 Sun, 06 Feb 2011 03:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59573 The Tribunal upheld the reopening of the assessment under Section 143(3) read with Section 147, citing that processing under Section 143(1)(a) does not constitute an assessment. The Tribunal determined the assessee's residential status as 'not ordinarily resident' (NOR) under Section 6(6) of the IT Act, exempting foreign income. The Tribunal directed the AO to treat the assessee as NOR, allowing the appeals and exempting foreign income from tax. The alternative claim for deduction under Section 80RRA was not separately adjudicated due to the favorable decision on the primary issue. Case-Laws Income Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59573