1981 (4) TMI 58

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....lications 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 provisi....

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....iginal 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 thi....