TMI Blog2009 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ut there was no response. The assessment was completed under section 144 on 24.12.2007 on a total turnover of Rs.37,32,880/- and a demand of Rs.17,22,990/- was made. The assessee is a flute artist. He claimed to be a non resident for the previous year 2004-05 and claimed to have been in India only for a total period of 181 days, but that was not accepted by the department by saying that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formulating the following question of law: Whether on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was right in holding that the assessment under section 144 of the Income Tax Act made on the assessee in the status of the resident on the basis of the details of stay available on record as per the statement filed by the assessee, was void ab initio, on the sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that score the assessee was held to be a resident and to be assessed on the world income. Accordingly, the foreign income to the tune of Rs.35,17,879/- was added to the admitted Indian income of Rs.2,06,524/-. Aggrieved by that, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) on the ground that before passing the order under section 144, no notice was received by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner of Income Tax (Appeals) has recorded a categorical finding and admission of the assessing officer in the remand report that there is no proof of service that notice under section 143(2)/142(1) of the Act within limitation before the assessment order under section 144 was passed. Further, the facts stated by the assessee have not been controverted by the revenue by showing any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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