Law: Income Tax Act, 1922

Section: 43

[Income Tax Act, 1922 (XI of 1922)]......Section 43-Non-resident Agent at of statutory agent of non-resident Whether ensures for the assessment year for which appointed-Held yes Issuance of notice before such appointment-Whether sine qua non to the assumption of Jurisdiction Held yes-Whether there can be waiver of the statutory requirements of law-Held no. The issuance of a notice under Section 43 is sine qua non to the assumption of jurisdiction by the Income Tax Officer in the-case of non-resident, who is being assessed through his agent in Pakistan. The appointment of a person as statutory agent of non-resident under Section 43 of the Income Tax Act extends only to the liability for the assessment year for which the appointment is made and cannot extend- to the liability for any other assessment year. The appointment of a person as a statutory at of non-resident under Section 43 should be made for each year of assessment and as such notice has to be given by the Income Tax Officer ` for each assessment year to appoint a person as an agent. There can be no waiver on the part of an assessee of any statutory requirement of law and no consent can confer jurisdiction upon a court if it has otherwise no jurisdiction. The undisputed fact, is that the appellant the instant case was not served any notice under Section 43 and an notwithstanding, therefore, any returns filed by the assessee or his failure to take any objection before the Income Tax officer to his being assessed the entire proceedings were illegal and the initial defect did not stand cured by the submission of the returns. Cases referred to:- H.L. Sud, Income Tax Officer v. Tata Engineering & Locomatative Cu, Ltd. (1969) 71 I.T.R. 457; (1971) 23 Taxation 5 (S.C. Ind:); Commissioner of income Tax v. Ramsukh Motilal (1955) 27 I.T.R. 54 and Commissioner bf Income Tax V. Ekbal & Co. (1945) 13 I.T.R. 154. ORDER [The order was passed by K. SALAHUDDIN, Accountant Member].- The Direct appeals from the assessments made on the appellant for the charge years 1963-64 to 1967-68 arise on the same set of facts and involve some common issues. These are, therefore, consolidated and will be disposed of by a…

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