2016 (5) TMI 948

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....espondent : S.C. It ORDER The petitioner who claims to be a Non Resident Indian, has challenged the assessment order dated 21 March, 2016 passed by the Income Tax Officer Ward- 3 (1), Bulandshahar under Section 144 of the Income Tax Act, 1961 ^the act for the assessment year 2013-14 on the ground that he did not have the jurisdiction as the jurisdiction vested solely with the Commissioner of....

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....ding of fact that the return was filed by the petitioner as a "resident" on 31 March 2014 and the claim of the petitioner that he was a Non Resident Indian on the basis of a passport could not be substantiated by him. In this regard information was sought from the Foreigners Regional Registration Office and the department informed that the records maintained at the Indra Gandhi Airport, New Delhi,....

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....sident'. The impugned order is, therefore, clearly appealable. The decision in the case of Rai Bahadur Seth Teomal Vs. Commissioner of Income Tax and Another [ 1959] 36 ITR (SC) will not help the petitioner as Section 246 (1) (a) itself provides for an appeal. In this connection, we feel inclined to refer to the Judgment of Supreme Court reported in Union of India & Anr. Vs. Guwahati Carbon....