Assessment order validity and section 292B cured unsigned tax computation; no question of law arose for reference.

The assessment order was not invalid merely because the tax computation was not separately signed, since the computation appeared on the same page and the Tribunal's inference that the order was signed after computation was reasonable. Section 292B of the Income-tax Act, 1961 cures such omission and prevents invalidation on that ground. The High Court also observed that under section 143(3), tax determination is not a merely ministerial act and the assessment order should preferably show that the computation was made by the Income-tax Officer. No question of law was found to arise, so reference under section 256(2) was not warranted.

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Issues: Whether the Tribunal was justified in holding that the assessment order was not invalid merely because the tax computation was not separately signed, and whether any question of law arose warranting a reference under section 256(2) of the Income-tax Act, 1961.

Analysis: The tax had been computed on the same page as the assessment order, and the Tribunal's inference that the order was signed after the computation was not unreasonable. In view of section 292B of the Income-tax Act, 1961, any such omission would not invalidate the assessment order. The Court also noted that under section 143(3) of the Income-tax Act, 1961, determination of tax by the Income-tax Officer is not a merely ministerial act, and that the assessment order should preferably show that the computation was made by the officer.

Conclusion: No question of law arose from the Tribunal's order, and the request for reference was not justified. The petitions were dismissed.

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