Case Law Details
1. This appeal by the assessee is directed against the order of CIT(A) dated 21.02.2007 for AY 1995-96.
2. It is seen that there was a delay of eighteen days in filing of this appeal by the- assessee, and an application for condonation of the delay was filed supported by an affidavit. After hearing both the parties the request for condonation of delay was allowed.
3. The grounds raised by the assessee in this appeal are as under.
1. The CIT(Appeals) erred, both in law and on the facts of the case, in sustaining the addition of Rs.4,68,85,840 to the income returned.
2. Having been admitted – as facts – that (i) the appellant was a non- resident, and (ii) the remittances had actually come from foreign countries, he should have held that no part of the income had accrued to the appellant in India.
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