Validity of Income-tax assessment upheld despite separate tax determination sheet. Court rules for Revenue.

The High Court held that the assessment order under sections 143 and 144 of the Income-tax Act, 1961, was valid despite tax determination on a separate sheet. The assessment and tax determination being on the same day rendered the assessment valid. The court ruled in favor of the Revenue against the assessee, disposing of the reference with no order as to costs.

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The judgment pertains to the validity of an order of assessment under sections 143 and 144 of the Income-tax Act, 1961. The High Court held that the determination of tax on a separate sheet of paper does not invalidate the assessment. Reference was made to similar cases in Karnataka and Jammu and Kashmir. The assessment order and tax determination were made on the same day, so the assessment was considered valid. The court ruled in favor of the Revenue and against the assessee. The reference was disposed of with no order as to costs.

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