TMI Blog1987 (6) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... as, according to him the assessment made was invalid as tax payable was not calculated in the body of the assessment order. The ld AAC followed the decision of the Honourable J K High Court in the case of S.M. Shah Naqashbandi reported in (1977) 110 ITR 210 (J K)(sic). 2. After hearing the parties, we are of the opinion that the order of the AAC is required to be upheld at the same is based on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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