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TMI Blog1989 (1) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 to be invalid, merely on the ground that the determination of tax was not incorporated in the order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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] 145 ITR 246, where the determination of the tax was done on the same day as the assessment of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t merely in the demand notice, the assessment was vitiated. Here as mentioned earlier, the assessment order and the determination of tax thereon, were both made on the same day. The notice of demand too was issued on that very day. In substance, therefore, the determination of tax was part of the assessment order, though it happened to be on a separate sheet of paper. This reference is thus di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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