TMI Blog1980 (4) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Central Board of Direct Taxes (hereinafter to be referred to as the Board's circular). The Board's circular was applicable to those persons who had migrated to India from Ceylon on or after November 1, 1964. According to the Board's circular any claim by the assessee that funds have been brought from Ceylon will be accepted if the assessee produces adequate evidence to reasonably satisfy the ITO that he has sufficient resources in that country to cover the remittance, provided the assessee had migrated from that country to India on or after the date specified in para. 1(1) and given the necessary intimation to the concerned ITO within the time specified in para. 1(iv) of the Board's circular. In the case of the assessee, the date spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n holding that the assessee was a person, who is to be considered as having migrated to India from Ceylon after the stipulated date, i.e., November 1, 1964, for the purpose of application of the Board's Circular F. No. 222/7/70-ITA. II dated August 5, 1971 ? " The learned counsel for the revenue contended that the word " migrated " used in the Board's circular connotes that the assessee must be a citizen or resident of Ceylon and not an Indian citizen frequently going between India and Ceylon and staying in Ceylon for short periods and the assessee who was assessed in India and visiting Ceylon frequently and staying there for short periods cannot be considered to be a " migrant " from Ceylon and thus falling within the ambit of the Board' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittances to India, it became difficult for them to stay in that country and carry on trade or business or make remittances to India through authorised channels on account of the various restrictions imposed in Ceylon. On account of these restrictions many had to leave Ceylon and return to this country with whatever they could repatriate from their assets and savings. Those persons were subjected to consider able inconvenience because of prolonged enquiries by the I.T. Department with regard to the origin of money or other assets which they were able to repatriate from Ceylon and bring to India with them. It is to obviate these difficulties faced by persons returning from Ceylon and the difficulty in adducing evidence that the particular sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of getting the concessional treatment under the Board's circular. The argument that the assessee was an Indian citizen and cannot, therefore, get the benefit under the Board's circular is bereft of merit since the Board's circular itself contemplates that the assessee must be assessed as a resident in India either for the assessment year preceding the year in which he migrated or for earlier years land such assessments are generally possible only in the case of Indian citizens. The Tribunal was, therefore, justified in coming to the conclusion that the assessee's case falls within the ambit of the Board's circular, and the ITO should satisfy himself whether the other requirements of the circular are complied with. We, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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