S.N.P.SINGH, J.

1. At the instance of the assessee this reference under section 256(1) of the Income-tax Act, 1961, has been made by the Income-tax Appellate Tribunal, Patna Bench, Patna, for decision of the following questions of law:

"(1) Whether, in the facts and circumstances of the case, the assessees status was of resident or resident but not ordinarily resident?

(2) Whether conditions specified for becoming resident are each individually sufficient or each individually necessary but none of them individually sufficient? "

2. The assessment year under reference is 1965-66 and the previous year is the financial year 1964-65. The assessee was in India from January 1961, till December, 1963. After that period he went abroad and came back to India some time in the month of April, 1964. Thereafter, he continued to stay in India till the end of March, 1965. For the assessment year 1965-66 the assessees status was taken as "non-resident" by the Income-tax Officer. On appeal filed by the assessee, the Appellate Assistant Commissioner rectified the mistake and held that the status of the assessee was that of a "resident" but "not ordinarily resident". The assessee preferred an