2010 (11) TMI 803

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....claring total income of Rs. 85,230. The same was processed under s. 143(1) which resulted in refund order being issued. Subsequently it was selected for scrutiny and notice under s. 143(2) came to be issued and in response to the said notice issued, assessee appeared and furnished the details of his stay in India during the previous years which according to the assessee was 140 days. Since assessee contended that he is a non-resident fresh notice was issued and after considering the reply submitted by the assessee, AO came to a conclusion that amount received by way of salary by the assessee in a sum of Rs. 10,00,131 was income deemed to have been received in India as per s. 5(2)(b) and as such same was brought within the taxable income and....

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....order dt. 26th June, 2009.   5. It is this order which is assailed in the present appeal by the Revenue contending that substantial questions of law raised in the appeal memorandum would arise for consideration.   6. Having heard the learned advocates appearing for the parties and after perusing the orders passed by the authorities and after having given our anxious consideration to the contentions raised, we are of the considered view that there is no substantial question of law involved in this appeal for being formulated and adjudicated for the following reasons:-   (a) The Revenue does not dispute that assessee had worked as a chief engineer on the board of a ship belonging to his employer "M/s Live Stock Transpo....