“Section 6(6)(a)”

AMIT SATPATHY,MUMBAI vs. ITO-42(2)(1), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailamit Satpathy, Flat No.404, Tower A, Imperial Heights, Oshirwara, Goregaon (West) ……………. Appellant Mumbai – 400104 Pan: Arrps8419D V/S Deputy Commissioner Of Income Tax, Central Processing Centre, Assistant Director Of Income Tax, …………….Respondent Central Processing Centre, Income Tax Department, Bengaluru - 560500

status of the appellant, I have to go through the provisions under section 6 of the Income tax Act. As per Section 6(6)(a) "A person is said to be "not ordinarily resident" in India in any previous year if such person is-(a)an individual ... years in India and therefore does not fall under the criteria of 'resident and not ordinarily resident in India' as defined in section 6(6)(a) of the I.T Act. Thus, it is clearly established that the appellant is 6 resident and ordinary resident in India

NAVEEN VIRENDRAKUMAR GUPTA,THANE vs. ITO (IT) 2(3)(1), MUMBAI

In the result, this appeal by the assessee stands allowed for statistical purposes

hence assessee is treated as 'Resident but Not ordinarily Resident" within the meaning of sub section 6(6)(a) of I.T. ACT 1961 and all other provisions of the I.T. Act 1961 will be applied to the facts of the case accordingly. It is also held that disclosing ... changed with the change in residential status of the assessee being treated as that of "Resident but not ordinarily resident "under sub section 6(6) of the IT. Act 1961 instead of the "Non-Resident" and hence the facts of the case will be re-examined in light