https://www.taxtmi.com/caselaws?id=14737 The High Court upheld the validity of the assessment order, ruling in favor of the Revenue. It determined that the tax calculation being separate from the assessment order did not affect its validity. The Court clarified that challenges to the assessment order cannot be raised in an appeal against a penalty, emphasizing the distinction between assessment and penalty proceedings. As a result, the challenges to the assessment order's validity in the penalty appeal were dismissed, and the reference was concluded without costs. en-us Mon, 03 Jul 2000 00:00:00 +0530 Sat, 18 Jul 2009 13:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14737 The High Court upheld the validity of the assessment order, ruling in favor of the Revenue. It determined that the tax calculation being separate from the assessment order did not affect its validity. The Court clarified that challenges to the assessment order cannot be raised in an appeal against a penalty, emphasizing the distinction between assessment and penalty proceedings. As a result, the challenges to the assessment order's validity in the penalty appeal were dismissed, and the reference was concluded without costs. Case-Laws Income Tax Mon, 03 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14737