2015 (6) TMI 1284

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....atus as resident in the return of income, though various grounds are raised assailing the order of CIT(A). 2. The facts in brief, borne out from the record, are that the assessee filed it return of income at nil and claimed his residential status as resident therein besides claiming a refund of Rs. 2,66,000/- related to TDS deducted on salary income of Rs. 10,99,261/-, which was claimed as exempt u/s 10 as NRI. Intimation u/s 143(1) was issued to the assessee raising demand of Rs. 2,66,510/-. The assessee moved an application u/s 154 of the Act with the submissions that the assessee inadvertently mentioned the residential status as resident whereas he has raised the claim of exemption u/s 10 as NRI and claimed refund of Rs. 2,66,000/- re....

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....e CIT(A) re-examined the claim of the assessee in the light of the judgment in the case of Walkie vs. IRC [1952] 1 AER 92 in which, it has been held that where a person is in India only for a part of a day, the calculation of physical presence in India in respect of such broken period should be made on an hourly basis and was of the view that the above evidences are sufficient to prove that the period of stay in India of the assessee during the impugned year was less than 182 days therefore, his income has to be calculated treating him NRI. 4. Aggrieved, the Revenue has preferred an appeal before the Tribunal and placed reliance upon the order of the Assessing Officer whereas the learned counsel for the assessee has invited our attention....