P. A. CHOUDARY, J.

( 1 ) ONE Zdzizlaw Skakuz, a Polish national was assessed in the status of an Indian resident for the assessment years 1970-71, 1971-72, 1972 73 and 1973-74. The assessee was an employee of a Polish firm called Z. P. M. and H. Cegielski, Poznan (Poland ). Under two contract of agreements dated 17/12/1965, and 20/11/1970, entered into by the Hindustan Shipyard Ltd. , Visakhapatnam, with the above mentioned Polish firm, the assessee was deputed to India to supervise the work of installation and erection of machinery in the new ships of M/s. Hindustan Shipyard Ltd. Visakhapatnam. Under the terms of those contracts, the Hindustan Shipyard took the responsibility to pay income-tax which was due and payable by the assessee on the total income which he had earned during the period of his stay in India during the above-mentioned assessment years. Clause 17 of the agreement dated 20/11/1970, provides as under - "should the income-tax authorities levy any income-tax on such personnel stationed in India, such income-tax will be paid by the Hindustan Shipyard. The Hindustan Shipyard undertakes to take up and follow up themselves necessary formalities. But the technical perso

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