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1968 (9) TMI 2 - SC - Income TaxNotices of demand - legality - notice shall have to be given by the ITO for each assessment year to appoint a person as agent. It follows, therefore, that the respondent could not be treated as an agent of the two German firms for the asst. yr. 1962-63 and advance tax could not be demanded under s. 18A of the Act for that assessment year treating the respondent as such statutory agent - notices were illegal - Revenue's appeal dismissed
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