Day of arrival to be excluded while computing period stayed in India: ITAT Delhi

Sanjay Bhaskar Vs DCIT (ITAT Delhi) ITAT Delhi held that day of arrival should be excluded while computing number of stayed in India. Accordingly, the status of assessee is non-resident. Thus, the appeals of the assessee is allowed. Facts- A search and seizure operation u/s 132 was carried out on 30.03.2021 and on subsequent dates at different business and residential premises of “Sanjay Bhaskar Group Companies and other”. Thereafter notice u/s 153A was issued on 15.11.2021, in response which, assessee filed his return of income, declaring total income of INR 2,23,910/- as was declared in...