JUDGMENT:

BHAN, J.

1. Assessee is the appellant herein.

2. In this appeal the assessee has challenged the final judgment and order dated 3rd May, 2002 passed by the High Court of Gujarat in ITR No. 7 of 1988. The High Court has disposed of the Reference upholding the view taken by the Income Tax Appellate Tribunal, Ahmedabad Bench-A (for short "the Tribunal") that the status of the assessee for the assessment year 1982-83 was not that of "not ordinarily resident". The High Court also recorded that the Tribunal has not committed any error in interpreting the provisions of Section 6(6) of the Income Tax Act, 1961 (for short "1961 Act").

3. Brief facts of the case culminating into filing of the present appeal, are as under:

4. The assessee was appointed as Marine Engineer by Wallem Shipping Management Ltd., Hong Kong on 5th October, 1976 and, during the course of his employment, he was posted to work on high seas and paid abroad for many years. The assessee while filing his return for the assessment year 1982-83 (for short "relevant year") claimed the status of "not ordinarily resident in India" as defined in Section 6(6)(a) of the 1961 Act and to exclude income accruing outside India unde