https://www.taxtmi.com/caselaws?id=25641 Section 11 of the Agricultural Income-tax Act, 1950 allows agricultural income of a non-resident to be assessed in the name of the owner or the agent. Once notice under section 11(2) is served, the agent is treated as the statutory assessee and may be proceeded against for assessment and recovery. That mechanism is meant to address the practical difficulty of pursuing an owner abroad, but it does not extinguish the non-resident principal's underlying liability. The agent's liability operates in addition to the principal's liability, and the tax charge continues to attach to the income derived through the agent. The question whether the person managing the estate was in fact the agent was treated as a factual matter outside the proceedings. en-us Mon, 25 May 1987 00:00:00 +0530 Fri, 29 Jan 2010 18:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25641 Section 11 of the Agricultural Income-tax Act, 1950 allows agricultural income of a non-resident to be assessed in the name of the owner or the agent. Once notice under section 11(2) is served, the agent is treated as the statutory assessee and may be proceeded against for assessment and recovery. That mechanism is meant to address the practical difficulty of pursuing an owner abroad, but it does not extinguish the non-resident principal's underlying liability. The agent's liability operates in addition to the principal's liability, and the tax charge continues to attach to the income derived through the agent. The question whether the person managing the estate was in fact the agent was treated as a factual matter outside the proceedings. Case-Laws Income Tax Mon, 25 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25641