https://www.taxtmi.com/caselaws?id=289460 An appeal under Section 30 of the Indian Income-tax Act, 1922 did not lie against an order appointing a non-resident's agent under Section 43 before any assessment was made. The appellate scheme in Sections 30 and 31 was confined to assessment-related orders, and the deeming provision in Section 42 did not itself create an immediate right of appeal from the agent appointment order. Because assessment proceedings might never follow, the challenge to the appointment could arise only when an assessment was made and an appeal lay against that assessment. The question was therefore answered in the negative. en-us Thu, 03 Jun 1943 00:00:00 +0630 Fri, 31 Jul 2020 16:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289460 An appeal under Section 30 of the Indian Income-tax Act, 1922 did not lie against an order appointing a non-resident's agent under Section 43 before any assessment was made. The appellate scheme in Sections 30 and 31 was confined to assessment-related orders, and the deeming provision in Section 42 did not itself create an immediate right of appeal from the agent appointment order. Because assessment proceedings might never follow, the challenge to the appointment could arise only when an assessment was made and an appeal lay against that assessment. The question was therefore answered in the negative. Case-Laws Income Tax Thu, 03 Jun 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=289460