https://www.taxtmi.com/caselaws?id=26694 The commentary explains that reassessment under section 148 remained within limitation because the notice was issued in time and the assessment was completed within the statutory period under section 153. It also states that representative liability can arise from actual agency conduct under the law of agency, so a person who purchased land in the non-resident's name was treated as a representative assessee from the date of that agency, even though a formal appointment under section 163 came later. It further notes that income of a non-resident, including income from undisclosed sources, may be taxed where it accrues, arises, or is deemed to accrue or arise in India, even without a business connection. en-us Fri, 06 Sep 1985 00:00:00 +0530 Sat, 06 Feb 2010 18:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26694 The commentary explains that reassessment under section 148 remained within limitation because the notice was issued in time and the assessment was completed within the statutory period under section 153. It also states that representative liability can arise from actual agency conduct under the law of agency, so a person who purchased land in the non-resident's name was treated as a representative assessee from the date of that agency, even though a formal appointment under section 163 came later. It further notes that income of a non-resident, including income from undisclosed sources, may be taxed where it accrues, arises, or is deemed to accrue or arise in India, even without a business connection. Case-Laws Income Tax Fri, 06 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26694