1986 (6) TMI 78

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....ec., 1985 passed under s. 24(2) of the G.T. Act. The assessment for the year in question was completed by the GTO on 17th Jan., 1983. While completing the assessment, the assessee has been granted exemption under s. 5(1)(iie) in respect of the gift of Rs. 65,000 made to the assessee's children. This exemption is available only to an assessee who is a non-resident as per provisions of the IT Act. S....

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....ment in accordance with law after calling for and examining the relevant evidence. As against this order of the CGT the assessee is in appeal before us. 2. The ld. counsel for the assessee drew our attention to the assessment order passed by the GTO wherein the GTO has concluded that the assessee is a non-resident only after verifying the passport. He further contended that in pursuance of the ....