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2007 (7) TMI 293 - HC - Income TaxWhether passing of an order U/S 163(2) declaring a person as an agent of his non-resident Indian assessee brother is mandatory - Appellate directed ITO to record a finding whether Shri Prem Kumar Bhagat is an non-resident Indian and to consider whether assessee has got no objection to be appointed as an agent of his brother and then to frame the assessment order after giving due opportunity to assessee of being heard – but ITO not recorded finding on status of non-resident or his agent - Assessment order was bad in law for non-compliance with S. 163(2) - Assessment as agent of non-resident not valid
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