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Shadi Ram and Sons Vs. the Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2005)92ITD22Luck

..... statute does not, however, require that both the computations (i.e. of the total income as well as of the sum payable) should be done on the same sheet of paper, the sheet ..... is as crucial as the former. the income-tax officer has to determine, by an order in writing, not only the total income but also the net sum which will be payable by the assessee for the assessment year in question and the demand notice has to be issued under section 156 of the income-tax act, 1961, in consequence of such an order. the ..... is no dispute that itns 150 was part of the assessment order. the purpose of itns 150 is to apprise the assessees their liabilities under various sections of the income-tax act. it is just a calculation sheet and not a direction to charge interest. looking to the contrary views on this issue, we feel that where there is no .....