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of <h1>Tribunal Rules on Residential Status u/s 6 of Income-tax Act; Quashes Assessment Due to Jurisdictional Error.</h1> The Tribunal's decision focused on the appellant's residential status under Section 6 of the Income-tax Act, 1961, which determines tax jurisdiction based on residency. The appellant claimed non-resident status due to being in India for less than 182 days. The Tribunal found that the initial jurisdiction assumed by the Assistant Commissioner of Income-tax (International Taxation) was inappropriate once the residential status was contested. The Tribunal quashed the assessment due to lack of jurisdiction, emphasizing the need for proper jurisdictional authority. This decision clarifies the interpretation of residential status and jurisdiction in tax assessments under the Income-tax Act.
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