https://www.taxtmi.com/caselaws?id=446659 Addresses whether a tax authority may treat a taxpayer as agent of a principal that no longer exists and then revise the taxpayer's assessment. Legal points: agency treatment presupposes an existing principal, and revisionary powers operate against the assessee in whose name assessment was framed; agency findings cannot validly supply jurisdiction to reopen or revise an assessment when the alleged principal has ceased to exist. Also considers appealability limits, noting that appeals must be directed against the proper hierarchical authority and cannot be maintained against an officer of co equal rank in place of the competent authority. en-us Tue, 07 Nov 2023 00:00:00 +0530 Fri, 08 Dec 2023 08:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446659 Addresses whether a tax authority may treat a taxpayer as agent of a principal that no longer exists and then revise the taxpayer's assessment. Legal points: agency treatment presupposes an existing principal, and revisionary powers operate against the assessee in whose name assessment was framed; agency findings cannot validly supply jurisdiction to reopen or revise an assessment when the alleged principal has ceased to exist. Also considers appealability limits, noting that appeals must be directed against the proper hierarchical authority and cannot be maintained against an officer of co equal rank in place of the competent authority. Case-Laws Income Tax Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446659