https://www.taxtmi.com/caselaws?id=180421 A statutory appointment as agent under section 43 is confined to the assessment year for which it is made, because income-tax assessment is year-specific and the agency does not automatically continue into a later year. The phrase "for all purposes" applies only to the incidents of that particular assessment, including levy and recovery for that year, and does not extend the agency to impose advance-tax liability for a subsequent assessment year. Advance tax under section 18A relates to the later year's tax liability, so a fresh and valid appointment was required for that year. In its absence, the demand notices were without jurisdiction and invalid. en-us Wed, 17 Apr 1963 00:00:00 +0530 Wed, 23 Mar 2016 14:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180421 A statutory appointment as agent under section 43 is confined to the assessment year for which it is made, because income-tax assessment is year-specific and the agency does not automatically continue into a later year. The phrase "for all purposes" applies only to the incidents of that particular assessment, including levy and recovery for that year, and does not extend the agency to impose advance-tax liability for a subsequent assessment year. Advance tax under section 18A relates to the later year's tax liability, so a fresh and valid appointment was required for that year. In its absence, the demand notices were without jurisdiction and invalid. Case-Laws Income Tax Wed, 17 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180421