Assessee filed return claiming status of resident of India. Thereafter, a revised return was filed wherein he claimed status of non-resident. During draft assessment proceedings it was held that assessee was a resident and not a non-resident. However, despite said finding draft assessment order was passed. DRP also upheld said order. On writ  the court held that since revenue upon considering material had categorically held that claim of assessee in revised return was incorrect, revenue could not distance itself from its own finding merely because assessee claimed otherwise in his revised returns.  Assessee would not be eligible assessee as defined under section 144C(15) and procedure as prescribed under section 144C could not apply to assessee. Accordingly the draft assessment order was set aside.(AY. 2021-22)