1943 (6) TMI 4

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....d Marten, JJ.) delivered the following judgement:- This judgement will dispose of two cases which arise from orders made under Section 43 of the Indian Income-tax Act declaring the petitioners in each case agents in British India of certain firms doing business in State territory. In both cases appeals were lodged against these orders and were dismissed by the appellate authorities concerned as....

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....accruing to the Company in British India from its connection with the person appointed as agent?" On behalf of the petitioner it has been argued by Mr. Mehr Chand Mahajan that Section 30 of the Act gives a right of appeal to anyone denying his liability to be assessed under the Act. He points out that an order under Section 43 of the Act can, in accordance with the proviso, only be made after a....

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....is liability to be declared an agent under Section 43; therefore an appeal against the order of an Incometax Officer under that section is not barred, though the appeal is not against the assessment itself. It should, however, be noticed that the distinction between that case and the one now before us is that in the former, proceedings had advanced to the stage of assessment before the appeal w....

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....provisions of sub-section (2) of Section 30 which deal with the starting point of the period of limitation for different kinds of appeals is applicable in the present case. Further, Section 31 which provides the manner in which the Appellate Assistant Commissioner can exercise his powers in appeal, is not applicable to such an appeal as is now contemplated. We are of the view that the decision of ....