Law:

Section:

Section 163, read with sections 195 and 246(1)(b), of the Income-tax Act, 1961 and Article 226 of the Constitution of India - Non-resident - Agent of - Assessment year 1998-99 - Whether a person with whom non-resident had any business connection or from whom non-resident receives any income, directly or indirectly, is deemed to be an agent of non-resident for purpose of assessment of non-resident's income - Held, yes - Petitioner/appellant had engaged a non-resident as its lawyer in respect of its deals and had made certain payments after deducting tax under section 195 in that regard - Dy. Commissioner, Mumbai, treating appellant as representative assessee/agent of non-resident under section 163, issued a notice seeking to re-open assessment of income of non-resident for relevant assessment year under section 148 at hands of appellant requiring it to submit return as representative assessee of non-resident - On writ, Single Judge dismissed same on ground of alternative remedy under section 246(1)(b) - Whether since there are no pre-conditions for treating a person falling within definition of 'agent' under section 163, notice issued by Dy. Commissioner, Mumbai (having jurisdiction over non-residents) could not be said to be without jurisdiction - Held, yes - Whether notice of communication of order under section 163(2), even though an integral part of cause of action, was related to an order under section 163, which is appealable under section 246(1)(a), High Court could not assume jurisdiction for exercising its discretion in relation to such an order - Held, yes Section 147, read with section 148, of the Income-tax Act, 1961 - Income escaping assessment - General - Assessment year 1998-99 - Whether there cannot be any escapement of assessment at hands of representative assessee when principal assessee is being assessed and is available before Assessing Officer - Held, yes - Whether until assessment is complete pursuant to return filed, officer cannot assume jurisdiction to issue a notice under section 148 for reopening a case under section 147 - Held, yes - Whether in view of facts stated under heading 'Non-resident - Agent of', service of notice under…

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