*Tapas Kumar Basak Vs ADIT Int Tax & Ors *
*Forum-Calcutta High Court*
*Date-16th September,2021*
*WPO No 931 of 2007*

*Sub- Whether commissioner in exercise of power u/s 264 can revise the order passed by the AO treating the assessee as a resident even though the assessee claimed the status of Non resident?*

The assessee in this case challenged the order of dismissal passed by the Commissioner refusing to modify the order which was passed by the AO u/s 144/147 treating the assessee as a Resident on the basis of certificate issued by the Employer treating the assessee as a Resident and deducting the tax at source u/s 192 of the Act even though the assessee claimed that he was non resident as he stayed outside india for more than 184days during the AY 2004-05, though no document in support thereof was produced before the authorities and neither any response was filed against the notice u/s 148 of the Act. The high court refused to interfere under Article 226 on the basis of an evidence which was for the first time produced before the High Court in the form of certificate issued by his employer to the effect that the assessee stayed outside India for more than 184days. The appeal was thus dismissed.

This judgement brings an important point to the forefront that the proper evidence and documents must be produced before the authorities below before approaching the writ court under Article 226.

Ramesh Patodia
22-09-2021