https://www.taxtmi.com/caselaws?id=118135 The tribunal ruled that direct assessment of a non-resident assessee was permissible, dismissing the contention that income could only be taxed through a representative assessee. Procedural irregularities in filing additional grounds of appeal were deemed rectifiable, and the request for cross-examination was rejected. While acknowledging non-compliance with Appellate Tribunal Rules, the tribunal did not reject the application solely on procedural grounds. Ultimately, the tribunal found no prima facie case for admitting the additional grounds of appeal, emphasizing the importance of adhering to procedural requirements and the lack of legal barriers to direct assessment of non-residents. en-us Fri, 21 Jul 2006 00:00:00 +0530 Thu, 28 Jun 2012 16:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118135 The tribunal ruled that direct assessment of a non-resident assessee was permissible, dismissing the contention that income could only be taxed through a representative assessee. Procedural irregularities in filing additional grounds of appeal were deemed rectifiable, and the request for cross-examination was rejected. While acknowledging non-compliance with Appellate Tribunal Rules, the tribunal did not reject the application solely on procedural grounds. Ultimately, the tribunal found no prima facie case for admitting the additional grounds of appeal, emphasizing the importance of adhering to procedural requirements and the lack of legal barriers to direct assessment of non-residents. Case-Laws Income Tax Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118135