2009 (12) TMI 53

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....inst the order of the Income tax Appellate Tribunal, Madras 'B' Bench, dated 19.06.2009 in ITA No.2152/Mds/2008 for the assessment year 2005-06. For appellant: Mr.K.Subramaniam, Standing Counsel for Income tax Department JUDGMENT (Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J.) The revenue is on appeal by formulating the following question of law: Whether on the facts....

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....880/- and a demand of Rs.17,22,990/- was made.  The assessee is a flute artist.  He claimed to be a non resident for the previous year 2004-05 and claimed to have been in India only for a total period of 181 days, but that was not accepted by the department by saying that the assessee has not proved by producing his stay outside India. On that score the assessee was held to be a resident....

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....as been rejected on the ground that the department has not established before the Tribunal about the issuance of notice.  The correctness of the same has been agitated in this appeal before this Court. 3. Learned senior counsel for the department reiterated what has been stated before the Commissioner as well as before the Tribunal. The Tribunal has noted that the Commissioner of Income Ta....