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2012 (9) TMI 395 - AT - Income TaxStatus of assessee – Resident vs Non-resident – assessee arrived seven times to India on varying periods - Revenue contended number of days of stay in India to be 187 whereas assessee contended for exclusion of day of arrival on ground that he arrived late in the night after completing his work abroad and attends to the work next day and generally leaves early in the morning so as to attend the work again after arriving at the destination – Held that:- Day of arrival, particularly late in the day should be excluded. If we exclude the date of arrival as it is not a complete day, the stay of assessee is less than 182 days – Decided in favor of assessee Penalty u/s 271(1)(c) – Held that:- Since in assessment proceedings, assessee status is confirmed as Non Resident, there is no question of addition of the amount. Therefore, penalty u/s 271(1)(c) does not survive. Even otherwise the issue is one of the debatable nature. There is only a claim of status. Therefore, even otherwise also penalty u/s 271(1)(c) was not called for - Decided in favor of assessee
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