(1.) THE matter here pertains to the form and content of a valid order of assessment in terms of Sections 143 and 144 of the Income- tax Act, 1961 (hereinafter referred to as "the Act"). Under these provisions of law, the Income-tax Officer is required to assess the income on which tax is payable and also to determine the tax payable thereon. Is an order of assessment to be taken to be invalid, merely on the ground that the determination of tax was not incorporated in the order, whereby the assessable income was assessed, but on a separate sheet of paper Herein, lies the controversy raised.

(2.) IN the present case, both the assessable income as also the tax payable thereon were determined on the same day, but the tax was indicated on a separate sheet of paper accompanying the assessment order. The notice of demand, in pursuance of this order, was also issued on the same day. The Tribunal, upheld the validity of the assessment and that is what has led to the following question being referred for the opinion of this court:

" (1) Whether, on the facts and in the circumstances of the case, the Tribunal was in error in law, in holding that the Income-tax Officers action in determining tax on ITNS 150 and not where the assessable income was computed, could not have the effect of vitiating the assessments and turning them into a nullity "

(3.) THE answer to the question posed has clearly to be given in the negative, in favour of the Revenue and against the assessee. A somewhat similar question arose before the High Court of Karnataka in CIT v. R. Giridhar [1984] 145 1tr 246, where the determination of the tax was done on the same day as the assessment of the assessable income, but on a separate sheet of paper accompanying the assessment of the total income of the assessee. It was held that the impugned order was, in substance and effect, clearly in accordance with the provisions of the Income-tax Act.

(4.) REFERENCE may be made here to the judgment of the High Court of Jammu and Kashmir in Mubarik Shah Naqshbandi (S.) v. CIT [1977] 110 1tr 217. In that case, the assessment was, no doubt, held to be invalid, but, on facts, it is clearly distinguishable from the present case, inasmuch as, there, the assessment under Section 144 of the Act had been completed on February 16, 1968, but the tax payable thereon was not determined till March 19, 1968. It was held in those circumstances that as the tax determined had not been shown in the assessment order, but merely in the demand notice, the assessment was vitiated.

(5.) HERE as mentioned earlier, the assessment order and the determination of tax thereon, were both made on the same day. The notice of demand too was issued on that very day. In substance, therefore, the determination of tax was part of the assessment order, though it happened to be on a separate sheet of paper.

(6.) THIS reference is thus disposed of accordingly. In the circumstances, however, there will be no order as to costs.