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TMI Blog1990 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... tement of income the assessee stated " Residence : Non-Resident (See Annexure ' A ')" Details have been given in Annexure-A showing dates of leaving India and dates of arrival in India from the years 1974 to 1978 which show inter alia that for the relevant previous year the assessee had stayed in India only for 137 days i.e., less than 180 days. He claimed salary received amounting to Rs. 1,15,444 as non-taxable as a result of his claim of status as non-resident. The Income-tax Officer noted that the assessee's stay in India during the preceding years was such as to satisfy section 6(1)(c) and concluded that the assessee was a non-resident not entitled to the exemption claimed. The assessee had obtained a certificate for exemption u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (c) of section 6(1) were to be considered cumulatively and not disjunctively as held by the Tribunal. He also pointed out that the Income-tax Officer had not given the relief under section 80RRA and that when the assessee had made the application for the certificates he did not know that he would return within 180 days of his departure. 5. The learned Departmental Representative on the other hand emphasised all the reasoning in the Income-tax Officer's order. He submitted that section 6 was very clear and there was no scope for the assessee to entertain any belief whatsoever that he was a non-resident and supported that submission by the Tribunal's order in quantum appeal. He further pointed out that clause (B) in Explanation-1 to secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have with it. It cannot be disputed that the assessee had fully disclosed all the material dates of arrival and departure in India for the past four years in Annexure-A to the statement of income. Although in that statement the assessee hid stated as above i.e. Residence : Non-resident. Immediately below that he has mentioned " see Annexure-A ". Therefore, the above statement i.e., non-resident cannot be read in isolation and separately from Annexure-A. Now, it was for the Income-tax Officer to come to the conclusion regarding the assessee's status. The conclusion by the Income-tax Officer or by the assessee regarding the status of the assessee may be one or the other but that does not mean that the facts had been concealed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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