1943 (6) TMI 4

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..... pose 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 being premature, as no assessment of income-tax at that stage had been made. .....

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..... 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 an opportunity has been given to the person affected thereby of being heard: t .....

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..... ainst 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 was lodged, whereas in the present case there has not yet been any assessment .....

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..... t 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 the Incometax Appellate Tribunal is correct. In spite of the use of the wo .....

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..... ted. The reason seems obvious. It does not necessarily follow that an agent nominated under Section 43 will ever actually be assessed. As already pointed out, if an assessment is made, the agent immediately has a right of appeal not only against the actual assessment but also, as found in the Nagpur case, against the order nominating him as agent. Our answer to the question put in this referenc .....

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