https://www.taxtmi.com/caselaws?id=174899 Proceedings against an alleged agent of a non-resident under the Indian Income-tax Act, 1922 could validly begin with a show-cause notice and need not await a separate formal order declaring agency. The later notice calling for a return was sufficient to complete the initiation process, and omission of the assessment year in the earlier agency notice did not invalidate the proceedings where the year was specified in the return notice. Where the initiating notice was served within the statutory period, reassessment proceedings were not time-barred merely because later steps extended beyond that period. The assessment proceedings against the respondent as agent were upheld. en-us Tue, 09 Nov 1937 00:00:00 +0530 Wed, 28 Oct 2015 10:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174899 Proceedings against an alleged agent of a non-resident under the Indian Income-tax Act, 1922 could validly begin with a show-cause notice and need not await a separate formal order declaring agency. The later notice calling for a return was sufficient to complete the initiation process, and omission of the assessment year in the earlier agency notice did not invalidate the proceedings where the year was specified in the return notice. Where the initiating notice was served within the statutory period, reassessment proceedings were not time-barred merely because later steps extended beyond that period. The assessment proceedings against the respondent as agent were upheld. Case-Laws Income Tax Tue, 09 Nov 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174899