TaxTMI 
TaxTMI 
1991 (8) TMI 291
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....tax Act, 1961 ("the Act"). The point raised by Sri Ray, which is common to the two assessment years 1981-82 and 1982-83, arises this way. For the assessment year 1981-82, the Income-tax Officer passed an " assessment order" in which he computed the assessee's total income for the year at Rs. 1,89,320 then he added : "Assessed as above. The assessee paid Rs. 1,12,410 under section 210 and Rs. 26,000 against T. D. S. Allow credit for T. D. S. of Rs. 768 Issue D. N. and Challan." This was followed up by a demand notice under section 156 of the Act served on the assessee stating that, "for the assessment year 1981-82, asum of Rs. 1,01,303, details of which are given on the reverse, have been determined as payable by you". This is somewhat....
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....rders should be held to be void and of no effect and, consequently, annulled. This contention was not accepted by the Commissioner (Appeals) and the Income-tax Appellate Tribunal. The assessee's applications under section 256(1) and (2) of the Act were also dismissed. The assessee seeks special leave against the High Court's orders declining to call for a reference and, by way of abundant caution, also files petitions for special leave to appeal to this court-which are naturally belated since the assessee awaited the outcome of his applications under section 256--directly from the Tribunal's orders. We see no reason to entertain the second set of appeals which are considerably beyond time. However, we are also of opinion that the Tribunal's....
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....ting, not only the total income but also the net sum which will be payable by the assessee for the assessment year in question and that the demand notice under section 156 has to be issued in consequence of such an order. The statute does not, however, require that both the computations (i.e., of the total income as well as of the sum payable) should be done on the same sheet of paper, the sheet that is superscribed "assessment order". It does not prescribe any form for the purpose. It will be appreciated that once the assessment of the total income is complete with indications of the deductions, rebates, reliefs and adjustments available to the assessee, the calculation of the net tax payable is a process which is mostly arithmetical bu....
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....oes not, in terms, require the service of the assessment order or the other form on the assessee and contemplates only the service of a notice of demand. It seems that while the "assessment order" used to be generally sent to the assessee, the other form was retained on file and a copy occasionally sent to the assessee. I. T. N. S. 150 is also a form for determination of tax payable and when it is signed or initialled by the Income-tax Officer, it is certainly an order in writing by the Income-tax Officer, deter-mining the tax payable, within the meaning of section 143(3). It may be, as stated in CIT v. Himalaya Drug Co. [1982] 135 ITR 368 (All), only a tax calculation form for departmental purposes as it also contains columns and code numb....
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....he Department could not raise this issue before the High Court because it had not challenged the Tribunal's order in appropriate proceedings. The Karnataka High Court, however, did have occasion later to consider the question directly and upheld an assessment made in similar circumstances in CIT v. R. Giridhar [1984] 145 ITR 246 (Kar), even though the separate sheet containing the tax computations had not been signed by the Income-tax Officer. The Punjab and Haryana High Court has also taken the same view Karuna Rani Jain v. CIT [1989] 178 ITR 321. In CIT v. Krishwanti Punjabi [1983] 139 ITR 703 (Cal), Form No. 1. T. 30 served on the assessee was not signed and the court remitted the matter back to find out any determination of tax had been....