https://www.taxtmi.com/caselaws?id=5101 A statutory appointment of an agent under section 43 of the Indian Income-tax Act, 1922 is confined to the assessment year for which it is made. The Act treats each assessment year as separate, so agency status does not automatically continue into a later year. Advance tax under section 18A relates to the tax liability of the subsequent assessment year, and liability for that year cannot be imposed on a person as statutory agent without a fresh notice, hearing, and order under section 43. On that basis, the demand for advance tax against the respondent for the later year was held invalid and the notices were quashed. en-us Fri, 06 Sep 1968 00:00:00 +0530 Thu, 20 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5101 A statutory appointment of an agent under section 43 of the Indian Income-tax Act, 1922 is confined to the assessment year for which it is made. The Act treats each assessment year as separate, so agency status does not automatically continue into a later year. Advance tax under section 18A relates to the tax liability of the subsequent assessment year, and liability for that year cannot be imposed on a person as statutory agent without a fresh notice, hearing, and order under section 43. On that basis, the demand for advance tax against the respondent for the later year was held invalid and the notices were quashed. Case-Laws Income Tax Fri, 06 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5101