2011 (3) TMI 1631

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..... directed against an order of the Income-tax Appellate Tribunal, "A" Bench, Kolkata, in I.T.A. No.183/Kol/2003 for the assessment year 1996-97 thereby affirming the order of the Commissioner of Income-Tax ( Appeals )under section 163 of the Income-tax Act holding that the assessee is an agent in terms of the said provision. It appears that the Tribunal by a combined order in an appeal preferred a .....

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..... appeal, we find that the question whether the assessee was really an agent within the meaning of section 163 of the Act has become academic and it is rightly pointed out by Mr. Bajoria, learned Senior Counsel appearing on behalf of the appellant, that when the assessment itself has been quashed, even the finding of the Tribunal that his client is an agent s hould not be kept on record as under th .....

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