Appeal against agent appointment under income-tax law was unavailable before assessment, as appellate rights arose only from assessment-related orders.

An appeal under Section 30 of the Indian Income-tax Act, 1922 did not lie against an order appointing a non-resident's agent under Section 43 before any assessment was made. The appellate scheme in Sections 30 and 31 was confined to assessment-related orders, and the deeming provision in Section 42 did not itself create an immediate right of appeal from the agent appointment order. Because assessment proceedings might never follow, the challenge to the appointment could arise only when an assessment was made and an appeal lay against that assessment. The question was therefore answered in the negative.

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Issues: Whether an appeal lay under Section 30 of the Indian Income-tax Act, 1922 against an order appointing a person as agent of a non-resident before any assessment had been made.

Analysis: The appeal provisions in Sections 30 and 31 did not contemplate an appeal at the stage of a mere order under Section 43. The scheme of limitation and appellate powers showed that the Legislature had provided appeals against assessment-related orders, but not against an appointment as agent before any assessment. The deeming provision in Section 42 did not by itself create an immediate right of appeal against the Section 43 order. An assessment might never follow, and the right to challenge the appointment could arise when assessment proceedings were taken and an appeal lay against them.

Conclusion: No appeal lay against the Section 43 order before assessment, and the question was answered in the negative.

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