1986 (6) TMI 78

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..... question was completed by the GTO on 17th Jan., 1983. While completing the assessment, the assessee has been granted exemption under s. 5(1)(iie) in respect of the gift of Rs. 65,000 made to the assessee's children. This exemption is available only to an assessee who is a non-resident as per provisions of the IT Act. Since the order passed by the GTO, according to the CGT, is erroneous and prejudi .....

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..... e. As against this order of the CGT the assessee is in appeal before us. 2. The ld. counsel for the assessee drew our attention to the assessment order passed by the GTO wherein the GTO has concluded that the assessee is a non-resident only after verifying the passport. He further contended that in pursuance of the directions given by the CGT a fresh assessment was made by the GTO and on an app .....

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..... seen that the GTO has verified the passport and taken all material facts into consideration before coming to the conclusion that the assessee is a non-resident. Since the GTO has applied his mind before passing the assessment order and since the CGT could not give any reasons in his order as to how the order passed by the GTO is erroneous and prejudicial to the interest of the Revenue, we hold tha .....

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