9911796707
TMI Blog1974 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the department - - - - - Dated:- 2-4-1974 - Judge(s) : S. N. P. SINGH., S. K. JHA. JUDGMENT S. N. P. SINGH J.-At the instance of the assessee this reference under section 256(1) of the Income-tax Act, 1961, has been made by the Income-tax Appellate Tribunal, Patna Bench, Patna, for decision of the following questions of law : "(1) Whether, in the facts and circumstances of the case, the assessee's status was of resident' or ' resident but not ordinarily resident? (2) Whether conditions specified for becoming resident are each individually sufficient or each individually necessary but none of them individually sufficient? " The assessment year under reference is 1965-66 and the previous year is the financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt '. " The Tribunal agreeing with the finding of the Appellate Assistant Commissioner held that the assessee was " resident " but " not ordinarily resident " and dismissed the appeal. The assessee, thereafter, moved the Tribunal for making a reference under section 256(1) of the Income-tax Act, 1961, and the Tribunal thereupon stated a case and made a reference to this court on the two questions of law. As provided under section 6(1) of the Income-tax Act, 1961, an individual is said to be resident in India in any previous year, if he-- "(a) is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more; or (b) maintains or causes to be maintained for him a dwelling place in India for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly resident he must not come within the mischief of subsection (6)(a) of section 6. Sub-section (6)(a) of section 6 lays down broadly two conditions (not three conditions as stated by the Tribunal) under which a person is to be treated as " not ordinarily resident " in India in any previous year. The first condition is that if an individual, who has not been resident in India in nine out of the ten previous years preceding the previous year for which he is to be assessed, he will be treated as " not ordinarily resident ". The second condition is that if an individual has not during the seven previous years preceding the previous year for which he is to be assessed been in India for a period of or periods amounting in all to seven hundred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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