https://www.taxtmi.com/caselaws?id=308947 Section 163 requires the prescribed opportunity of hearing before a person is treated as an agent of a non-resident, but the Tribunal held that the Commissioner was not the competent authority to make that determination, so the agency order was quashed. Proceedings under section 263 against an alleged representative assessee were also held unsustainable where the principal had already been assessed on the same income under section 143(3). The Tribunal further held that no representative assessee could be proceeded against after the principal company had been removed from the register and had ceased to exist, as there could be no representation of a non-existing principal. The jurisdictional foundation therefore failed and the impugned orders could not survive. en-us Mon, 19 Dec 2022 00:00:00 +0530 Wed, 02 Aug 2023 21:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308947 Section 163 requires the prescribed opportunity of hearing before a person is treated as an agent of a non-resident, but the Tribunal held that the Commissioner was not the competent authority to make that determination, so the agency order was quashed. Proceedings under section 263 against an alleged representative assessee were also held unsustainable where the principal had already been assessed on the same income under section 143(3). The Tribunal further held that no representative assessee could be proceeded against after the principal company had been removed from the register and had ceased to exist, as there could be no representation of a non-existing principal. The jurisdictional foundation therefore failed and the impugned orders could not survive. Case-Laws Income Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308947