Assessment completion does not depend on communication of the order when tax has been determined and the assessment is finalised.

An assessment is complete when the Income-tax Officer has made the assessment and determined the tax payable; communication of the assessment order to the assessee is not a prerequisite to completion. On that basis, the Madras HC held that the assessment was completed within the prescribed time even though the terms of the assessment order were not communicated within four years. The assessee's remedy lay under the other provisions of the Act, and the reference was answered in favour of the Revenue.

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Issues: Whether the assessment was completed within the prescribed time even though the terms of the assessment order were not communicated to the assessee within four years.

Analysis: The reference turned on the stage at which the assessment proceedings are complete. The Tribunal proceeded on the footing that the Income-tax Officer had already completed one stage of the proceedings by making the assessment and determining the tax payable. The non-communication of the terms of the assessment order within the four-year period did not prevent completion of that stage, and the assessee's remedy against the assessment was available under the other provisions of the Act.

Conclusion: The question was answered in the affirmative, against the assessee.

Final Conclusion: The reference was decided in favour of the Revenue, and the assessee was directed to bear the costs.

Ratio Decidendi: An assessment is complete when the Income-tax Officer has made the assessment and determined the tax payable; communication of the assessment order to the assessee is not a prerequisite to such completion.

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