The assessee is an individual. The assessee had filed her income tax return, on 29th July 2006,  disclosing an income of Rs 1,70,800 for the relevant previous year, but subsequently the investigation wing of the income tax department, received information that the assessee is having a bank account with HSBC Private Bank (Suisse) SA Geneva. Based on this information, was reopened for fresh assessment  was made . Assessee challenged the reassessment on the ground that the assessee was non-resident for the relevant assessment year hence the department has no jurisdiction to question the alleged deposit in  other countries . The Tribunal up held that reassessment on the ground that in the return of income filed by her she has shown as resident . As the prima facie  belief of the AO that the asseseee was resident is held to be valid . Accordingly the ground of reopening of assessment is up held by the Tribunal. (ITA No. 2333/Mum/2018 dt 16 -07-2020( B.I )  ( AY . 2006-07)