9911796707
TMI Blog1986 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-10-1979 at 10.30 p.m. The contention of the assessee before the ITO was that since he landed in India on the night of the 2nd of October at 10.30 p.m. only he had been in India just for 181 days and, therefore, his status is that of a non-resident even for the present assessment year in question. The passport could not indicate the exact time of arrival of the assessee in India. The ITO was, therefore, of the view that the day of his arrival should be considered for the stay in India and, accordingly, including the 2nd of October it accounted for 182 days and, thus, he treated the assessee to be a resident. Consequently, he included the income from India with effect from October 1979 and also his income from Iran till his return to India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India Ltd. (1965) 58 ITR 468 (Bom.), T.C. Basappa v. T. Nagappa AIR 1954 SC 440, Harnand Rai Ramanand v. CWT (1986) 159 ITR 988 (Raj.) Daryodh Singh v. Union of India AIR 1973 Delhi 58, Sambha Ji Krishan Ji v. State of Maharashtra AIR 1974 SC 147, Lala Bal Mukand v. Lajwanti AIR 1975 SC 1089, Pioneer Motors (P.) Ltd. v. Muni-cipal Council, Nagercoil AIR 1967 SC 684, Shankar Ramchandra Abhyankar v. Krishnaji Dattatraya Bapat AIR 1970 SC 1, Pirthi v. Budh Singh AIR 1982 All. 179 and Jai Charan Lal Anal v. State of UP AIR 1968 SC 5. Reference was also made to section 3(35) of the General Clauses Act regarding the meaning of the month where it has clarified that month means month according to the British calend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that even as per section 66(1) of the Indian Income-tax Act, 1922 the date of receipt of an order by the party is treated as excluded. The view taken by the Bombay High Court in 68 (Bom.) LR 602 the wordings that are contained in section 66 of the Indian Income-tax Act and section 256 of the Income-tax Act, 1961 are on the same lines. Even for the purpose of the Limitation Act the day on which the acknowledgement is made it is excluded for computing the period of limitation. We are of the view that this proposition is very clear and, therefore, we will have to grant to the assessee that for counting the number of days of stay in India the arrival date which is the night of 2nd of October would have to be excluded and we hold accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
