Representative assessee remedies allow enforcement against property under a representative's control whether demand targets representative or beneficiary. Section 167 empowers the Assessing Officer to exercise the same remedies against any property vested in or under the control or management of a ... Summary
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Representative assessee remedies allow enforcement against property under a representative's control whether demand targets representative or beneficiary.
Section 167 empowers the Assessing Officer to exercise the same remedies against any property vested in or under the control or management of a representative assessee as against property of a person liable to tax, and to do so fully whether the demand is raised against the representative assessee or against the beneficiary directly.
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