Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-09-1990
Reported in : (1991)38ITD620(Kol.)
..... the same. thus, in the present cases, when the incomes were computed, the status of the assessee was known, the rates of tax were known from the finance act, it was not necessary to give the details of computations for the validity of the assessment orders. the ito did all that he was required to do. even ..... of assessment order. it is not a part of the assessment order. my objection is against the validity of the assessment orders passed under section 143(3) of the act. section 292b does not speak of "assessment order". the subjects covered by that section are return of income, assessment, notice, summons or other proceedings. even assuming that ..... effect is easily understandable vis-a-vis those of statutory forms. as per official languages (use for official purposes of the union) rules, 1976 formed under official languages act, 1963, west bengal falls in "region c" and that official business of the union shall be transacted in english. only in relation to correspondence with any states .....
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