1981 (4) TMI 58 - HC - Income Tax

Summary

The petitioner sought a direction to the Tribunal regarding the validity of an assessment order under the Income Tax Act. The Tribunal found the assessment order valid, stating that the computation of tax was done on the same page as the order. The High Court agreed with the Tribunal's decision, noting that under s. 143(3), the tax determination is not merely ministerial. The court suggested that the ITO should sign the assessment order after the computation of tax. The petitions were dismissed.