2016 (4) TMI 298

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....- "1. On the facts and in the circumstances of the case and in the law, the Ld. CIT(A) erred in holding the status of the assessee as "non-resident", without appreciating the fact that clause (b) of explanation to section 6(1)(c) of the Income Tax Act, 1961, is not applicable in the assessee's case. 2. On the facts and in the circumstances of the case and in the law, the ld CIT(A) erred in not considering the AO's view, that even if the assessee is treated as NRI, then also there is need to analyze the taxability of his net wealth, as a NRI in view of the Wealth Tax Act, 1957." 3. The sole point which has been raised by the revenue before us is that the CIT(A) has erred in holding the status of the assessee as non-resid....

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....ined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "one hundred and eighty-two days" had been substituted; (b) being a citizen of India or a person of Indian origin within the meaning of Explanation to clause (e) of section 115C who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eightytwo days" had been substituted. [Explanation 2 - For the purposes of this clause, in the case of an ind....

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....DR that opportunity was not provided to the assessee is not substantiated. It is also noted from the impugned order (page-13) that the contention of the Assessing Officer has been duly incorporated in the impugned order, wherein, the assessee furnished certain copies of documents, evidencing that during F.Y.2002-03 to 2008-09, he was domiciled in U.K. The documents relates to school certificate of his daughter, son, electricity bills, club cards, property documents, etc. It is also noted that for A.Y. 2007- 08, the contention of the assessee as well as other details, contention of the Assessing Officer were considered holding that the period of stay of the assessee in India was 173 days as against 178 days determined by the Assessing Office....