Law: Income Tax Act, 1961

Section: 143,144

Income-tax----Assessment--Assessment order and determination of tax thereon done on same day--Notice of demand also issued on same day--Determination of tax not incorporated in assessment order but on a separate sheet of paper accompanying order--Separate sheet of paper forms part of assessment order--Determination of tax is part of assessment order--Order of assessment is valid--Income-tax Act, 1961, Ss. 143 & 144. Where the assessable income as also the tax payable thereon was determined on the same day, but the tax was indicated on a separate sheet of paper accompanying the assessment order and the notice of demand, in Pursuance of the assessment order,, was also issued on the same day. on the question whether the assessment order was valid or not: Held, that the determination of the tax payable by the assessee was part of the assessment order, though it happened to be on a separate sheet of paper. The order of assessment could not be treated as invalid merely on the ground that the determination of tax was not incorporated in the order whereby the assessable income was assessed, but on a separate sheet of paper. C.I.T. v. Giridhar (R) 1984 145 ITR 246 (Ker.) fol. Mubarik Shah Naqshbandi (S.) v. C.I.T. 1977 110 ITR 217 (J & K) distinguished. JUDGMENT S.S. SODHI, J.---The matter here pertains to the form and content of a valid order of assessment in terms of sections 143 and 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Under these provisions of law, the Income-tax Officer is required to assess the income on which tax is payable and also to determine the tax payable thereon. Is an order of assessment to be taken to be invalid, merely on the ground that the determination of tax was not, incorporated in the order, whereby the assessable income was assessed, but on a separate sheet of paper? Herein, lies the controversy raised. In the present case, both the assessable income as also the tax payable thereon were determined on the same day, but the tax was indicated on a separate sheet of paper accompanying the assessment order. The notice of demand, in pursuance of -this order, was also issued on the same day. The Tribunal,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492