https://www.taxtmi.com/caselaws?id=166174 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. en-us Thu, 24 Sep 1953 00:00:00 +0530 Thu, 28 Aug 2014 11:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166174 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. Case-Laws Income Tax Thu, 24 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166174