1989 (1) TMI 58

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed by S. S. SODHI J. -The matter here pertains to the form and content of valid order of assessment in terms of sections 143 and 144 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). Under these provisions of law, the Income-tax Officer is required to assess the income on which tax is payable and also to determine the tax payable thereon. Is an order of assessment to be taken ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion in determining tax on ITNS 150 and not where the assessable income was computed" could not have the effect of vitiating the assessments and turning them into a nullity ?" The answer to the question posed has clearly to be given in the negative, in favour of the Revenue and against the assessee. A somewhat similar question arose before the High Court of Karnataka in CIT v. R. Giridhar [1984....