PRADIP J MEHTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ASSESSEE is the appellant herein.

(2.) IN this appeal the assessee has challenged the final judgment and order dated 3rd May, 2002 passed by the High Court of Gujarat in ITR no. 7 of 1988. Reported in 2002 Taxlr 1026 the High Court has disposed of the Reference upholding the view taken by the Income Tax Appellate Tribunal, Ahmedabad Bench-A (for short "the Tribunal") that the status of the assessee for the assessment year 1982-83 was not that of "not ordinarily resident". The High Court also recorded that the tribunal has not committed any error in interpreting the provisions of Section 6 (6)of the Income-tax Act, 1961 (for short "1961 Act" ).

(3.) RELEVANT portion of Sections 5 and 6 of 1961 Act is quoted as under: