https://www.taxtmi.com/caselaws?id=174900 The appeal involved a case where an assessment order made under Section 158BD of the Income-tax Act was annulled due to lack of opportunity provided to the agent. The Tribunal upheld this decision, emphasizing the necessity of giving an opportunity of hearing to the person to be treated as an agent, as per Section 163(2) of the Act. The appellant Revenue's argument that notice served on the agent constituted an opportunity of hearing was rejected. The Tribunal highlighted the importance of complying with Section 163 before treating a person as an agent. The appeal was dismissed, upholding the Tribunal's decision. en-us Mon, 08 Mar 2010 00:00:00 +0530 Wed, 28 Oct 2015 11:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174900 The appeal involved a case where an assessment order made under Section 158BD of the Income-tax Act was annulled due to lack of opportunity provided to the agent. The Tribunal upheld this decision, emphasizing the necessity of giving an opportunity of hearing to the person to be treated as an agent, as per Section 163(2) of the Act. The appellant Revenue's argument that notice served on the agent constituted an opportunity of hearing was rejected. The Tribunal highlighted the importance of complying with Section 163 before treating a person as an agent. The appeal was dismissed, upholding the Tribunal's decision. Case-Laws Income Tax Mon, 08 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174900