1981 (4) TMI 58

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..... plications under s. 256(2) of the I.T. Act, 1961, for a direction to the Tribunal to draw up a statement of the case and refer the following question for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the order of assessment was not invalid by reason of failure to quantify the tax as required by the provis .....

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..... riginal records shown to it, the Tribunal observed that the computation had been made on the same page as the assessment order and hence was of the view that the " assessment order is signed after the computation of income and computation of tax due is done on the same page. It is clearly under the authority of the Income-tax Officer even though there is no signature after the computation ". In th .....

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..... al justifying a reference. We may, however, observe that, under s. 143(3), the tax payable is to be determined by the ITO and that would not be merely a ministerial act. In these circumstances and in order to avoid any controversy, the assessment order itself should indicate that the computation of tax was also made by the ITO. Therefore, it would be appropriate if the ITO affixes his signature a .....

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