Assessment orders take effect only on communication, supporting relief where returns were filed before service.

An assessment order is not complete or effective merely because it has been signed and kept on file; it becomes operative only when issued or otherwise communicated to the assessee. On that basis, where the assessee had filed returns before service of the assessment order, sufficient cause existed for relief under section 19 of the Agricultural Income-tax Act, 1950. The assessment was cancelled and the assessee was to be given a fresh opportunity on the basis of the returns already filed.

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Issues: Whether the assessment order became operative only on communication to the assessee, and whether the assessee was entitled to relief under section 19 of the Agricultural Income-tax Act, 1950.

Analysis: The assessee filed its returns before the assessment order was served. The Court applied the principle that an order of assessment is not complete or effective merely when signed and kept in the file; it becomes operative only when issued or otherwise made known to the party affected. Since the returns had been filed before service of the assessment order, the assessee showed sufficient cause for relief under section 19.

Conclusion: The assessee was entitled to have the assessment cancelled and to be given a fresh opportunity on the basis of the returns already filed.

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