https://www.taxtmi.com/caselaws?id=178668 The High Court of Calcutta heard an appeal against the order of the Income-tax Appellate Tribunal affirming the assessee as an agent u/s 163 of the Income-tax Act for the assessment year 1996-97. The Tribunal's decision to quash the assessment proceedings due to a late notice led to finality as the Revenue did not appeal. The Court found the issue of the assessee's agency status moot since the assessment was quashed, deciding to annul the agent finding as unnecessary. The appeal was disposed of accordingly, with certified copies of the order to be provided to the parties. en-us Tue, 01 Mar 2011 00:00:00 +0530 Wed, 10 Feb 2016 15:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178668 The High Court of Calcutta heard an appeal against the order of the Income-tax Appellate Tribunal affirming the assessee as an agent u/s 163 of the Income-tax Act for the assessment year 1996-97. The Tribunal's decision to quash the assessment proceedings due to a late notice led to finality as the Revenue did not appeal. The Court found the issue of the assessee's agency status moot since the assessment was quashed, deciding to annul the agent finding as unnecessary. The appeal was disposed of accordingly, with certified copies of the order to be provided to the parties. Case-Laws Income Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178668