https://www.taxtmi.com/caselaws?id=60142 The appeal was dismissed, confirming the validity of the proceedings initiated under section 147 of the Income-tax Act, 1961, and determining the assessee's residential status as "resident" for the assessment year 1989-90. The Tribunal upheld the CIT(A)'s decision, finding that the income had escaped assessment due to an invalid original return and improper exemption claim. The Tribunal also ruled that the assessee did not meet the criteria for being "not ordinarily resident," based on his stay history, and therefore, his overseas income was subject to taxation in India. en-us Tue, 21 Jan 2003 00:00:00 +0530 Mon, 03 Jan 2011 18:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60142 The appeal was dismissed, confirming the validity of the proceedings initiated under section 147 of the Income-tax Act, 1961, and determining the assessee's residential status as "resident" for the assessment year 1989-90. The Tribunal upheld the CIT(A)'s decision, finding that the income had escaped assessment due to an invalid original return and improper exemption claim. The Tribunal also ruled that the assessee did not meet the criteria for being "not ordinarily resident," based on his stay history, and therefore, his overseas income was subject to taxation in India. Case-Laws Income Tax Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60142