https://www.taxtmi.com/caselaws?id=38632 The court determined that Section 144 of the Income-tax Act is procedural and mandatory in nature. It is obligatory for the Income-tax Officer to determine the tax payable in the assessment order itself. If the tax determined is shown in a notice of demand issued under Section 156 instead of the assessment order, the assessment becomes invalid. The service of the assessment order and notice of demand does not constitute sufficient compliance for the assessment year in question. en-us Wed, 20 Oct 1976 00:00:00 +0530 Wed, 07 Apr 2010 17:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38632 The court determined that Section 144 of the Income-tax Act is procedural and mandatory in nature. It is obligatory for the Income-tax Officer to determine the tax payable in the assessment order itself. If the tax determined is shown in a notice of demand issued under Section 156 instead of the assessment order, the assessment becomes invalid. The service of the assessment order and notice of demand does not constitute sufficient compliance for the assessment year in question. Case-Laws Income Tax Wed, 20 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38632