COMMISSIONER OF INCOME TAX Vs. P GANGADHARAN

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE Income-tax Appellate Tribunal referred the following questions Nos. 1, 2 and 3 under Section 256(1) of the Income-tax Act, 1961, and question No. 4 under Section 256(2) of the Income-tax Act, relating to the assessment year 1980-81 for the opinion of this court :

(3.) FOR the reasons, we agree with the view taken by the Appellate Tribunal that the assessee was not resident in India in the previous year, relevant to the assessment year 1980-81, and, therefore, he could not be subjected to an assessment.