The Tax Publishers2020 TaxPub(DT) 2378 (Del-HC)

INCOME TAX ACT, 1961

Section 6(1)(a)

Where petitioner contended that he was forced to stay in India due to confiscation of his passport initially by CBI and later on due to its deposit with trial court and sought permission to file return as an NRI, Court granted liberty to petitioner to raise his contention before AO.

Residential status - Period of stay in India - Assessee forced to stay in India due to confiscation of his passport initially by CBI -

Petitioner sought issuance of direction to Competent Authority to disregard/exclude days spent by him in India since 15th July, 2016 and to allow him to file his income tax returns for financial years 2018-19 and 2019-20 as an NRI. Held: Petitioner stated that he was forced to stay in India due to confiscation of his passport initially by CBI and later on due to its deposit with trial court. He pointed out that his passport was still lying deposited with trial court. Issue whether his presence in India was with his consent or against his will, was a question of fact, which will have to be decided by AO. Consequently, writ petition was disposed of with liberty to parties to raise all their pleas before statutory authority, who shall decide the same in accordance with law.

REFERRED :

FAVOUR : Against the petitioner

A.Y. :



IN THE DELHI HIGH COURT

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