1974 (4) TMI 7

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....ufficient or each individually necessary but none of them individually sufficient? " The assessment year under reference is 1965-66 and the previous year is the financial year 1964-65. The assessee was in India from January 1961, till December, 1963. After that period he went abroad and came back to India some time in the month of April, 1964. Thereafter, he continued to stay in India till the end of March, 1965. For the assessment year 1965-66 the assessee's status was taken as " non-resident " by the Income tax Officer. On appeal filed by the assessee, the Appellate Assistant Commissioner rectified the mistake and held that the status of the assessee was that of a " resident " but " not ordinarily resident ". The assessee preferred an ....

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....a in that year for a period or periods amounting in all to one hundred and eighty-two days or more; or (b) maintains or causes to be maintained for him a dwelling place in India for a period or periods amounting in all to one hundred and eighty-two days or more in that year and has been in India for thirty days or more in that year ; or (c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. It is clear from the above provisions that if any of the conditions mentioned in clause (a), (b) or (c) is fulfilled, the assessee will be a " resident " withi....

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.... if an individual has not during the seven previous years preceding the previous year for which he is to be assessed been in India for a period of or periods amounting in all to seven hundred and thirty days or more, he will be treated as " not ordinarily resident ". On a plain reading of the sub-section it is clear that if an individual comes within the mischief of either of the two conditions he will be treated as " not ordinarily resident ". In other words, in order that an individual may be treated as " ordinarily resident " in India in any previous year, he must not come within the mischief of either of the two conditions. As the assessee came to India in April, 1964, and continued to stay in India till the end of March, 1965, he....