1993 (7) TMI 66

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....ve been referred by the Income-tax Appellate Tribunal, Cochin Bench, for the decision of this court : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in cancelling the assessment ? 2. Whether, on the facts and in the circumstances of the case, the regular assessment for the assessment year 1970-71 is invalid under law?" The respondent is a pu....

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....s earlier order. In second appeal by the Revenue, the Income-tax Appellate Tribunal followed its earlier orders in 1. T. A. Nos. 226 to 231/(Coch) of 1976-77 and I. T. A. No. 826/(Coch) of 1976-77 dated February 28, 1978, for the assessment year 1969-70 and held that no assessment could be made on the assessee treating it as the agent of the non-resident company. The order of the Appellate Assista....

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....s court held that the Tribunal did not consider the question whether the assessee had any business connection with the non-resident so as to treat him as an agent of the non-resident under section 163 of the Income-tax Act. It was further held that, only on deciding this issue, the question whether the orders passed by the Income-tax Officer under section 163 and the assessments could be sustained....