Deeming assessment: income excluded by order can be assessed in another year or on another person if heard. Explanation 2 to Section 153 deems assessments of income excluded by an order under section 153(6)(i) to be made in consequence of or to give effect to that order; where income is reallocated to another person, an assessment on that person is similarly deemed provided that person had an opportunity of being heard before the order was passed.