https://www.taxtmi.com/caselaws?id=184558 Liability of an agent for a non-resident principal's tax arises under section 42, while section 43 provides only the procedure for identifying and hearing the alleged agent. The court stated that notice under section 43 does not confer jurisdiction and is not a condition precedent, unlike section 34; where the assessee voluntarily returned as agent and did not dispute that status, the notice requirement could be waived and non-service did not invalidate the assessment. The reference was answered in the negative, in favour of the Revenue. en-us Thu, 23 Aug 1956 00:00:00 +0530 Tue, 12 Jul 2016 16:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184558 Liability of an agent for a non-resident principal's tax arises under section 42, while section 43 provides only the procedure for identifying and hearing the alleged agent. The court stated that notice under section 43 does not confer jurisdiction and is not a condition precedent, unlike section 34; where the assessee voluntarily returned as agent and did not dispute that status, the notice requirement could be waived and non-service did not invalidate the assessment. The reference was answered in the negative, in favour of the Revenue. Case-Laws Income Tax Thu, 23 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184558