https://www.taxtmi.com/caselaws?id=281269 Under the statutory scheme for non-resident assessees, income was required to be assessed in the name of the agent, and the agent was deemed to be the assessee for purposes of notice and assessment. The court treated the use of "shall" as mandatory and read the agent-deeming provision as the prescribed mode for proceeding under the Act. Direct notice to the non-resident principal was therefore impermissible, save for limited recovery against assets found in British India. en-us Mon, 24 Jan 1938 00:00:00 +0530 Tue, 11 Jun 2019 13:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281269 Under the statutory scheme for non-resident assessees, income was required to be assessed in the name of the agent, and the agent was deemed to be the assessee for purposes of notice and assessment. The court treated the use of "shall" as mandatory and read the agent-deeming provision as the prescribed mode for proceeding under the Act. Direct notice to the non-resident principal was therefore impermissible, save for limited recovery against assets found in British India. Case-Laws Income Tax Mon, 24 Jan 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281269