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2016 (5) TMI 948 - ALLAHABAD HIGH COURT

2016 (5) TMI 948 - ALLAHABAD HIGH COURT - [2016] 389 ITR 80 - NRI challenging the assessment order u/s 144 - Held that:- The Assessing Officer has recorded a categorical finding of fact that the return was filed by the petitioner as a "resident" on 31 March 2014 and the claim of the petitioner that he was a Non Resident Indian on the basis of a passport could not be substantiated by him. In this regard information was sought from the Foreigners Regional Registration Office and the department inf .....

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6 (1) (a) of the Act. - Section 246 (1) provides that subject to the provisions of sub- section (2), any assessee aggrieved by any of the orders mentioned therein the Assessing Officer may appeal to the Deputy Commissioner (Appeals). The orders include an order where the assessee denies his status as that of a 'resident' and claims to be 'Non Resident'. The impugned order is, therefore, clearly appealable. We, therefore, as the petitioner has a statutory right of filing an appeal under Secti .....

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the assessment year 2013-14 on the ground that he did not have the jurisdiction as the jurisdiction vested solely with the Commissioner of Income Tax (International Taxation)-3, Delhi or a person authorized by him under the circular issued from time to time. A preliminary objection has been raised by Sri Manish Goyal, learned counsel appearing for the department that even this issue can be agitated in the appeal that the petitioner can file under Section 246 (1) (a) of the Act. Sri Suyash Agarwa .....

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ident" on 31 March 2014 and the claim of the petitioner that he was a Non Resident Indian on the basis of a passport could not be substantiated by him. In this regard information was sought from the Foreigners Regional Registration Office and the department informed that the records maintained at the Indra Gandhi Airport, New Delhi, were got checked but they do not substantiate the claim of the petitioner. The Income Tax Officer, therefore, concluded that the claim of the petitioner of bein .....

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