CIT Vs. SURESH NANDA

JUDGEMENT

(1.) THESE appeals have been filed by the revenue under section 260A of the Income-tax Act, 1961 (hereinafter referred to as the 'said Act') and they pertain to the assessment years 2001-02, 2002-03 and 2003-04. All these appeals arise out of the common order passed by the Tribunal on

(2.) THE main issue that is sought to be raised in these appeals is with regard to the residential status of the respondent/assessee. According to the learned counsel for the revenue/appellant, the respondent was a resident of India whereas the Tribunal has erred in holding that the respondent/assessee was not residing in India. Apart from the question of residence, certain other issues were examined by the Tribunal. They were as under:-

(3.) INSOFAR as the question of marriage expenses of the respondent/assessee's daughter is concerned, that issue has also been remanded by the Tribunal to the assessing officer for considering the same afresh. In fact, the revenue has not even proposed any question in respect of this issue and is not challenging the Tribunal's order insofar as this remand is concerned.