S.S.SODHI, J.

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 act