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<h1>Tribunal's Decision Upheld on Validity of Assessment Order under Income Tax Act</h1> The High Court upheld the Tribunal's decision, confirming the validity of the assessment order under the Income Tax Act. It emphasized the importance of ... Assessment The petitioner sought a direction to the Tribunal regarding the validity of an assessment order under the Income Tax Act. The Tribunal found the assessment order valid, stating that the computation of tax was done on the same page as the order. The High Court agreed with the Tribunal's decision, noting that under s. 143(3), the tax determination is not merely ministerial. The court suggested that the ITO should sign the assessment order after the computation of tax. The petitions were dismissed.
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