Law:

Section:

Section 163 of the Income-tax Act, 1961 - Representative assessee - Non-resident - Agent - Assessee, a resident company, was sole selling agent of a non-resident company - In Assessment Years 1968-89 to 1970-71 non-resident company was assessed to income-tax in India in status of a non-resident company - After assessment orders were passed for all the three assessment years, ITO passed orders under section 163 treating assessee as an agent of non-resident company for said assessment years and also ITO issued notices under section 148 asking assessee to file returns of income as agent of non-resident company on ground that income chargeable to tax had escaped assessment - Whether having assessed non-resident company ITO could not assess/reassess assessee as non-resident's agent in respect of same income - Held, yes Facts The assessee-company, incorporated in India, was the sole selling agent of a non-resident company. For the assessment years 1968-69 to 1970-71, the non-resident company was assessed to income-tax in India in the status of a non-resident company and the assessment orders were passed, respectively, on 5-11-1968, 7-8-1969 and 12-2-1971. Thereafter, on 2-3-1971, the ITO passed orders under section 163 treating the assessee as an agent of the non-resident company for the said assessment years. On 3-3-1971, the ITO issued notices under section 148 on the assessee in respect of the assessment years 1968-69 and 1969-70 calling upon the assessee to file returns of income as the agent of the non-resident company on the ground that income chargeable to tax for those two years had escaped assessment within the meaning of section 147. For the assessment year 1970-71, the ITO issued notice under section 139(2) calling upon the assessee to file a return of income also of the nonresident company. The assessee complied with the above notices by filing returns showing nil income and also protested against the initiation of proceedings under section 148. The ITO rejected the protests of the assessee and made orders of assessment for the assessment years 1968-69 and 1969-70 under section 143(3) read with section 147 and for the assessment year 1970-71 made an…

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