Passport needs to be considered to determine Residential Status of Assessee

Narayanan Subramaniam Vs ACIT (ITAT Delhi)

Controversy involved is primarily with regard to question if the assessee had non­-residential status for the relevant Assessment Year 2017-18 and the ld AO had held it against the assessee on the basis that his stay for more than 180 days abroad was not supported by any evidence including passport. The ld CIT(A)’s order shows that at the appellate stage the assessee had filed submissions dated 18.08.2020 which are available at page No. 4 to 39 of the paper book which has been re

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