Income Tax Appellate Tribunal - Delhi
Sushila Devi Rajendra Lal, Smt. vs Ito on 1 January, 1800
Equivalent citations: (1978)5TTJ(DELHI)374
ORDER
OF ASSESSMENT--Validity. Ratio :
Assessment order not having either computation of tax or other sums due by the assessee on the face of it, is required to be annulled.
Held :
It has been held in S. Mubarik Shah Naqshbandi v. CIT (1977) 110 ITR 217 (J&K) that the determination of tax payable by the assessee is as much mandatory as determination of income. If the ITO has not determined the tax payable by the assessee in the assessment order, that omission would invalidate the assessment order. In the present case, admittedly, the assessment order does not contain the computation of tax and other sums due by the assessee on the face of it and, therefore, the assessment order is invalid. It must, accordingly, be annulled.
Application :
Also to current assessment years.
Income Tax Act 1961 s.143 Appeal (Tribunal)--ADDITIONAL GROUND, ADMISSIBILITY--Condition precedent to admissibility.
Ratio :
Where the assessment order not having either computation of tax or other sums due by the assessee, does not involve investigation of further facts, the validity of same is admissible as an additional ground.
Held :
The plea raised by the assessee that assessment order not having either computation of tax or other sums due by the assessee on the facts of it, does not involve any investigation of further facts as it is not the case of the revenue that the assessment order contains on the face of it any computation of tax and other sums due by the assessee. Further the plea raised relates to the validity of the assessment and since the assessment is the subject matter of appeal, this additional ground cannot be said to fall outside the scope of the subject-matter of the appeal either. In the circumstances, additional ground taken by the assessee is admitted.
Application :
Also to current assessment years.
Income Tax Act 1961 s.254