https://www.taxtmi.com/caselaws?id=288946 An assessment order was not liable to be quashed in writ jurisdiction merely because it did not cite the precise statutory provision or record reasons for applying the maximum rate of tax, where the order otherwise disclosed the income assessed and the tax demand. The omission was not treated as an error of law apparent on the face of the record, and Article 226 could not be used to bypass the Income Tax Act's appellate machinery. On the wakf income issue, the appellate direction required segregation of income but did not bind the officer to adopt exact figures from the appellate order, so no enforceable violation was shown. en-us Thu, 10 Jun 1965 00:00:00 +0530 Tue, 07 Jul 2020 11:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288946 An assessment order was not liable to be quashed in writ jurisdiction merely because it did not cite the precise statutory provision or record reasons for applying the maximum rate of tax, where the order otherwise disclosed the income assessed and the tax demand. The omission was not treated as an error of law apparent on the face of the record, and Article 226 could not be used to bypass the Income Tax Act's appellate machinery. On the wakf income issue, the appellate direction required segregation of income but did not bind the officer to adopt exact figures from the appellate order, so no enforceable violation was shown. Case-Laws Income Tax Thu, 10 Jun 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288946