| Case ID |
1ff19252-9104-47fc-9dde-9d2846b2e4e2 |
| Body |
View case body. Login to View |
| Case Number |
Income-tax References Nos.14 to 16 of 1980 |
| Decision Date |
Jan 25, 1989 |
| Hearing Date |
|
| Decision |
The Punjab and Haryana High Court ruled that the determination of tax payable by the assessee, even if made on a separate sheet of paper accompanying the assessment order, is still considered part of the assessment order. The court held that the assessment order is valid as both the assessable income and the tax were determined on the same day, and thus the separate sheet does not invalidate the order. This decision aligns with previous rulings, ensuring consistency in the interpretation of the Income Tax Act. |
| Summary |
This case revolves around the interpretation of the Income Tax Act, 1961, particularly focusing on the validity of assessment orders. The Punjab and Haryana High Court addressed whether an assessment order could be deemed invalid simply because the tax determination was indicated on a separate sheet of paper. The court concluded that such a determination, made on the same day as the assessment of income, is valid and forms part of the assessment order. The ruling emphasizes the importance of procedural consistency and clarity within tax law, ultimately reinforcing the validity of assessments conducted under the Income Tax Act. This case is significant for tax practitioners as it clarifies the requirements for valid assessment orders, ensuring that tax payers' rights are upheld while maintaining compliance with statutory obligations. Keywords: Income Tax Act, assessment order, tax determination, Punjab and Haryana High Court, legal precedent. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
Not available
|
| Judges |
GOKAL CHAND MITAL,
S.S. SODHI
|
| Lawyers |
Ashok Bhan, Senior Advocate,
Ajay Mittal
|
| Petitioners |
others,
KARUNA RANI JAIN
|
| Respondents |
COMMISSIONER OF Income tax
|
| Citations |
1991 SLD 127,
1991 PTD 703
|
| Other Citations |
C.I.T. v. Giridhar (R) 1984 145 ITR 246 (Ker.),
Mubarik Shah Naqshbandi (S.) v. C.I.T. 1977 110 ITR 217 (J & K)
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
143,
144
|