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2020 (6) TMI 35 - HC - Income TaxPeriod of stay in India - ascertaining the tax residency status under Section 6(1)(a) - petitioner seeking a direction to respondents to disregard/exclude the days spent by the petitioner in India since 15th July, 2016 and for allowing the petitioner to file his income tax returns for the Financial Years 2018-19 and 2019-20 as an NRI - HELD THAT:- Petitioner states that the petitioner has been forced to stay in India due to confiscation of his passport initially by the CBI and later on due to its deposit with the trial court. He points out that the passport of the petitioner is still lying deposited with the trial court. In the opinion of this Court, the issue whether the petitioner’s presence in India was with his consent or against his Will is a question of fact which will have to be decided by the assessing officer. Consequently, the present writ petition is disposed of with liberty to the parties to raise all their pleas before the statutory authority, who needless to say, shall decide the same in accordance with law.
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