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Assessing Officer's Order Flawed: Failed to Clarify Taxable Income as Representative Assessee for Non-Resident u/s 161.
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....Representative assessee u/s 160 or u/s 161 - In the present case, the assessing officer has passed an order in the name of the assessee without specifying that the above income is chargeable to tax in the hands of the assessee as a representative assessee of a non-resident i.e. not passing a separate order but adding the income of the non-resident in the hands of the assessee is not in accordance with the provisions of Section 161 - AT....