https://www.taxtmi.com/caselaws?id=783572 Reassessment notices issued to a person treated as agent of a non-resident were held time barred because the special limitation period for that status had expired, and the general limitation argument could not override the specific statutory bar. Assessments framed on the basis that the assessee was an agent were also held invalid because no prior notice or order had been issued treating the assessee as agent for the relevant years, contrary to the statutory requirement of hearing and prior determination of representative status. The assessments and notices therefore could not be sustained. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783572 Reassessment notices issued to a person treated as agent of a non-resident were held time barred because the special limitation period for that status had expired, and the general limitation argument could not override the specific statutory bar. Assessments framed on the basis that the assessee was an agent were also held invalid because no prior notice or order had been issued treating the assessee as agent for the relevant years, contrary to the statutory requirement of hearing and prior determination of representative status. The assessments and notices therefore could not be sustained. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783572