https://www.taxtmi.com/circulars?id=9474 Assessment orders must expressly record the tax computations; omission of tax quantification within the assessment order has led tribunals and high courts to annul assessments and order refunds. The Board's instruction requires inclusion of tax calculations in companies' assessment orders, permitted placement for small non-company cases, and transmission of prescribed computation forms with demand notices in other non-company cases. Field officers must follow these requirements to prevent procedural invalidation, and departmental representatives should invoke the distinction that strict construction applies to charging provisions but not to machinery provisions. en-us Mon, 28 Jun 1982 00:00:00 +0530 Mon, 06 Jun 2011 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9474 Assessment orders must expressly record the tax computations; omission of tax quantification within the assessment order has led tribunals and high courts to annul assessments and order refunds. The Board's instruction requires inclusion of tax calculations in companies' assessment orders, permitted placement for small non-company cases, and transmission of prescribed computation forms with demand notices in other non-company cases. Field officers must follow these requirements to prevent procedural invalidation, and departmental representatives should invoke the distinction that strict construction applies to charging provisions but not to machinery provisions. Circulars Income Tax Mon, 28 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9474