https://www.taxtmi.com/caselaws?id=165167 A section 23A order was treated as creating only a deemed dividend for inclusion in a shareholder's income, not as a self-contained assessment. Where the shareholder's assessment had already been completed, the amount could be brought to tax only through the ordinary statutory assessment machinery, including action under section 34, so that notice and appeal rights were preserved. The limitation period for that reassessment was held to run from the end of the year in which the section 23A order was made, because the notional dividend became first assessable only on that date. en-us Thu, 18 Mar 1954 00:00:00 +0530 Wed, 14 May 2014 17:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165167 A section 23A order was treated as creating only a deemed dividend for inclusion in a shareholder's income, not as a self-contained assessment. Where the shareholder's assessment had already been completed, the amount could be brought to tax only through the ordinary statutory assessment machinery, including action under section 34, so that notice and appeal rights were preserved. The limitation period for that reassessment was held to run from the end of the year in which the section 23A order was made, because the notional dividend became first assessable only on that date. Case-Laws Income Tax Thu, 18 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165167