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1 - 10 of 16 (0.23 seconds)Section 210 in The Income Tax Act, 1961 [Entire Act]
Section 65 in The Income Tax Act, 1961 [Entire Act]
Section 156 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Karnataka vs R. Giridhar on 20 October, 1983
The Karnataka High Court, however, did have occasion later to consider the question directly and upheld an assessment made in similar circumstances in CIT v. Giridhar , even though the separate sheet containing the tax computations had not been signed by the I.T.O. The Punjab & Haryana High Court has also taken the same view in Karuna Rani Jain v. CIT .
Commissioner Of Income-Tax vs Smt. Krishwanti Punjabi And Anr. (L.Rs. ... on 2 April, 1981
In CIT v. Krishwanti Punjabi , Form No. I.T. 30 served on the assessee was not signed and the Court remitted the matter back to find out if any determination of tax had been made before the expiry of the period of limitation prescribed under the Act for the completion of an assessment. All these decisions emphasise that all that is needed is that there must be some writing initialled or signed by the I.T.O. before the period of limitation prescribed for completion of the assessment has expired in which the tax payable is determined and not that the form usually styled the "assessment order" should itself contain the computation of tax as well.