https://www.taxtmi.com/caselaws?id=24227 An assessment order is not invalid merely because the tax payable is set out on a separate sheet rather than in the body of the order, where the income and tax are determined contemporaneously. Under sections 143 and 144 of the Income-tax Act, 1961, the assessing authority must assess income and determine tax payable thereon; here, both were determined on the same day and the notice of demand was also issued that day. The separate sheet was treated as part of the same assessment process, making cases involving later determination of tax distinguishable. The assessment was therefore held not to be vitiated on this ground, in favour of the Revenue. en-us Wed, 25 Jan 1989 00:00:00 +0530 Mon, 18 Jan 2010 16:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24227 An assessment order is not invalid merely because the tax payable is set out on a separate sheet rather than in the body of the order, where the income and tax are determined contemporaneously. Under sections 143 and 144 of the Income-tax Act, 1961, the assessing authority must assess income and determine tax payable thereon; here, both were determined on the same day and the notice of demand was also issued that day. The separate sheet was treated as part of the same assessment process, making cases involving later determination of tax distinguishable. The assessment was therefore held not to be vitiated on this ground, in favour of the Revenue. Case-Laws Income Tax Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24227