Contemporaneous tax determination on a separate sheet does not invalidate an assessment order when income and demand are issued the same day.

An assessment order is not invalid merely because the tax payable is set out on a separate sheet rather than in the body of the order, where the income and tax are determined contemporaneously. Under sections 143 and 144 of the Income-tax Act, 1961, the assessing authority must assess income and determine tax payable thereon; here, both were determined on the same day and the notice of demand was also issued that day. The separate sheet was treated as part of the same assessment process, making cases involving later determination of tax distinguishable. The assessment was therefore held not to be vitiated on this ground, in favour of the Revenue.

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Issues: Whether an assessment order becomes invalid merely because the tax payable is determined on a separate sheet of paper accompanying the assessment order rather than in the body of the order itself.

Analysis: Under sections 143 and 144 of the Income-tax Act, 1961, the assessing authority must assess the income and determine the tax payable thereon. The decisive circumstance was that both the assessable income and the tax payable were determined on the same day, and the notice of demand was also issued on that day. In substance, the separate sheet forming part of the same contemporaneous assessment process was treated as part of the assessment order. The distinction from cases where tax was determined on a later date was held material, and such later-determination cases were regarded as distinguishable.

Conclusion: The assessment was not vitiated merely because the tax determination appeared on a separate sheet of paper; the question was answered in the negative and in favour of the Revenue.

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