The Assessing Authority treated him as a resident in India on the ground that he was living with his wife and children.
The Appellate Authority agreed with that view.
On the appellants appeal before the Income Tax Appellate Tribunal, it was held that he was number a person resident in India in terms of Section 2 p iii c of the Foreign Exchange and Regulation Act, 1973 for short, the FERA .
During the period June 13, 1982 to April 14, 1985 he stayed with his wife in India for undergoing medical treatment.
Syed Shah Mohammed Quadri, J. The short point that arises for companysideration in these appeals is whether the appellant assessee is a resident outside India as defined in Section 2 q of the Foreign Exchange Regulation Act, 1973?
