COMMISSIONER OF INCOME TAX Vs. MUKESH B. SHAH

JUDGEMENT

(1.) IN this appeal under s. 260A of the IT Act, 1961 (the Act) the appellant -Revenue has proposed following question stated Tribunal) :

(2.)

(3.) THE assessee carried the matter in appeal before CIT(A) before whom it was contended that in case of a non -resident, the assessment has to be made on the agent who is the representative assessee as per provisions of s. 163(1) of the Act. CIT(A) observed that the assessment order showed that the assessment had been made through Shri Ashok B. Shah as legal representative of Shri Mukesh B. Shah, who happens to be a non -resident. That assessment could have been made on the legal representative only after he was appointed as an agent within the meaning of s. 163 of the Act. In the present case no opportunity had been provided to Shri Ashok B. Shah for being treated as legal representative and in fact no order treating him as an agent had been passed. CIT(A), accordingly, allowed the appeal and annulled the assessment.