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TMI Blog2016 (5) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... f a passport could not be substantiated by him. In this regard information was sought from the Foreigners Regional Registration Office and the department informed that the records maintained at the Indra Gandhi Airport, New Delhi, were got checked but they do not substantiate the claim of the petitioner. The Income Tax Officer, therefore, concluded that the claim of the petitioner of being a 'Non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his petition. - Writ Tax No. - 388 of 2016 - - - Dated:- 9-5-2016 - Hon'ble Dilip Gupta And Hon'ble Ravindra Nath Kakkar, JJ. For the Petitioner : Suyash Agarwal, Dinesh Kumar Mishra For the Respondent : S.C. It ORDER The petitioner who claims to be a Non Resident Indian, has challenged the assessment order dated 21 March, 2016 passed by the Income Tax Officer Ward- 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a decision of Supreme Court in Rai Bahadur Seth Teomal Vs. Commissioner of Income Tax and Another [ 1959] 36 ITR (SC)'. We have perused the assessment order. The Assessing Officer has recorded a categorical finding of fact that the return was filed by the petitioner as a resident on 31 March 2014 and the claim of the petitioner that he was a Non Resident Indian on the basis of a passport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs mentioned therein the Assessing Officer may appeal to the Deputy Commissioner (Appeals). The orders include an order where the assessee denies his status as that of a 'resident' and claims to be 'Non Resident'. The impugned order is, therefore, clearly appealable. The decision in the case of Rai Bahadur Seth Teomal Vs. Commissioner of Income Tax and Another [ 1959] 36 ITR (SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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