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2005 (5) TMI 13 - HC - Income Tax"1. Whether, the assessee is entitled to the benefit of section 115H of the Income-tax Act? 2. Whether, provision being applicable only in a case where the person was assessed earlier as a non-resident, the Tribunal is right in law and fact in relying on the order of the Tribunal for a subsequent year (1992-93) for which year there was no adjudication of the issue by the Tribunal? 3. Whether should not the Tribunal have considered the issue on the merits for the assessment year without relying on an order for the subsequent year?" - A contention was raised by senior standing counsel that to apply section 115H, the assessee should be a non-resident and should have been assessed as such in the previous year. The above view is also not tenable because section 115H is applicable when a non-resident in a previous year becomes a resident and liable for taxation - In this case, we are in full agreement with the views of the Tribunal and therefore the question of law referred are to be answered in favour of the assessee and the appeal is dismissed
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