TaxTMI 
TaxTMI 
2012 (9) TMI 395
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....ployee of M/s Transocean Discoverer 534 LLC and worked on rig Discoverer 534 outside India, he initiated proceedings under section 147. Assessee's passport was examined to verify the number of day's assessee was in India and AO noticed that assessee arrived seven times to India on varying periods and listed out them in a table. According to him assessee has stayed in India for 187 days. Since it is more than 182 days in the financial year under consideration, he considered assessee as Resident and brought the salary to tax. Consequent to that he also initiated penalty proceedings under section 271(1)(c) for furnishing inaccurate particulars, levied a penalty of Rs. 5,52,390/-. 3. The learned CIT (A) after considering the submission....
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....to be in India on the day of arrival and could not have done any useful work on that day. The AR relied in the case of Manoj Kumar Reddy v. ITO [2009] 34 SOT 180 (Bang.) wherein it held assessee visited India during the previous year and while computing the number of days of stay in India as per section 9 of General Clauses Act, the first day in series of days had to be excluded and hence his stay in India from 1-2-2005 to 31-3-2005 was only for 59 days i.e. less than 60 days and hence, his status was to be regarded as non-resident. Thus, the decision was rendered in favour of assessee. In the light of ratio laid down in his decision, the arrival day is not to be counted for stay in India. If the six time arrival days are excluded then the ....
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.... on the same lines. Even for the purpose of the Limitation Act, the day on which the acknowledgement is made it is excluded for computing the period of limitation. We are of the view that this proposition is very clear and, therefore, we will have to grant to assessee that for counting the number of days of stay in India, the arrival date which is the night of 2nd October would have to be excluded and we hold accordingly. This decision also laid down same proposition that arrival date is to be excluded for counting particularly when the appellant always come late night in India after doing his duty on the rig. In the light of these facts owned relying on the aforesaid decision, I am of the considered opinion that either arrival day or depar....