1991 (8) TMI 291 - SUPREME COURT

Demand notice under section 156 - Held that:- Appeal dismissed. No reason to grant leave in these petitions which are, consequently, dismissed. We should, however, like to observe that, to avoid unnecessary controversies like this, the Department should, in future, adopt the salutary and useful practice of incorporating the entire tax calculations in I. T. N. S.. 65 Form itself or, in the alternative, make the I. T. N. S. 150 an annexure to form part of the assessment order, have it signed by the Income-tax Officer and have it served on the assessee along with I. T. N. S. 65. That will enable the assessee to have the full details necessary to enable him to file a proper appeal, if needed, against the order and demand.