https://www.taxtmi.com/caselaws?id=33672 The High Court held that under section 163(2) of the Income-tax Act, it is mandatory for the Income-tax Officer to pass an order declaring an individual as an agent of a non-resident Indian assessee before making the assessment. Failure to comply with this requirement renders the assessment order invalid. The court emphasized the mandatory language of the provision and the principles of natural justice, including issuing notice and granting a reasonable opportunity to be heard. The ruling favored the assessee, emphasizing the importance of following the statutory procedure in such cases. en-us Thu, 26 Jul 2007 00:00:00 +0530 Thu, 04 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33672 The High Court held that under section 163(2) of the Income-tax Act, it is mandatory for the Income-tax Officer to pass an order declaring an individual as an agent of a non-resident Indian assessee before making the assessment. Failure to comply with this requirement renders the assessment order invalid. The court emphasized the mandatory language of the provision and the principles of natural justice, including issuing notice and granting a reasonable opportunity to be heard. The ruling favored the assessee, emphasizing the importance of following the statutory procedure in such cases. Case-Laws Income Tax Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33672