The assessee was born in India in year 1960  and thereupon he went to foreign country for education and carrying on his profession   . During the year assessee was in India for 173 days . AO treated the assessee as resident. CIT (A) and Tribunal held that the assessee was not an ordinary resident .     Dismissing the appeal of the revenue the Court held that if the assessee is non –resident amount found deposited in a foreign  bank is not taxable in India either u/s 68 or u/s 69 of the Act .Period of 182 days to be considered for calculating residential status of a person migrated to Foreign Country. Residential status was regarded as ‘not an ordinary resident ‘.       (AY. 2006 -07)  (ITA No. 107 of 2017, dt. 22.04.2019)