Legal Case Summary

Case Details
Case ID 1ff19252-9104-47fc-9dde-9d2846b2e4e2
Body View case body.
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