2006 (9) TMI 172

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..... for opinion of this court by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated October 17, 1995, in I. T. A. No. 893/Chandi/90, in respect of the assessment year 1986-87 : "Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in deleting the interest charged under section 139(8), 215/217 in view of the fact that the demand notice which is a part of the assessment order indicated clearly charging of interest and its working ?" 2. Facts noticed by the Tribunal in the statement of case are : "While passing the assessment order for the assessment year 1986-87, the Assessing Officer did not issue any direction for the charging of interest, i .....

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..... ess which is mostly arithmetical but generally time-consuming. If, therefore, the Income-tax Officer first draws up an order assessing the total income and indicating the adjustments to be made, directs the office to compute the tax payable on that basis and then approves of it, either immediately or some time later, no fault can be found with the process, though it is only when both the computation sheets are signed or initialled by the Income-tax Officer that the process described in section 143(3) will be complete. In this context, one may take notice of the fact that, initially, rule 15(2) of the Income-tax Rules prescribed Form No. 8, a sheet containing the computation of the tax, though there was no form prescribed for the assessmen .....

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..... it also contains columns and code numbers to facilitate computerisation of the particulars contained therein for statistical purposes but this does not detract from its being considered as an order in writing determining the sum payable by the assessee. We are unable to see why this document, which is also in writing and which has received the imprimatur of the Income-tax Officer, should not be treated as part of the assessment order in the wider sense in which the expression has to be understood in the context of section 143(3). There is no dispute in the present case that the Income-tax Officer has signed the Form I. T. N. S. 150. We, therefore, think that the statutory provision has been duly complied with and that the assessment order w .....

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