Assessee need not reside abroad permanently to be treated as non resident

IN THE ITAT DELHI BENCH ‘G’ Suresh Nanda V/s. Assistant Commissioner of Income-tax, Central Circle-13 IT Appeal NOS. 1428 to 1430 (DELHI) OF 2012 [ASSESSMENT YEARS 2001-02, 2002-03 & 2004-05] JULY 24, 2012 ORDER R.P. Tolani. Judicial Member – These are three appeals by the assessee against separate orders of CIT(A)-I, New Delhi dated, 8-2-2012 for A.Y. 2001-02 & 2002-03; dated 10-2-2012 for A.Y. 2003-04. Since common grounds are involved for adjudication in these appeals, the same are heard together and being disposed of by a consolidated order, for t...