https://www.taxtmi.com/caselaws?id=166175 For limitation purposes under the Income-tax Act, 1922, an assessment is completed when the Income-tax Officer passes the assessment order within the prescribed period; later communication to the assessee or service of the notice of demand does not determine validity. The provision imposed the time limit on the making of the assessment, not on its communication, and authorities dealing with revision limitation or constitutional effectiveness of orders were held inapplicable because they arose in different statutory contexts. On the facts, the assessment had been made within four years from the end of the relevant assessment year, so the limitation challenge failed. en-us Fri, 07 May 1965 00:00:00 +0530 Thu, 28 Aug 2014 11:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166175 For limitation purposes under the Income-tax Act, 1922, an assessment is completed when the Income-tax Officer passes the assessment order within the prescribed period; later communication to the assessee or service of the notice of demand does not determine validity. The provision imposed the time limit on the making of the assessment, not on its communication, and authorities dealing with revision limitation or constitutional effectiveness of orders were held inapplicable because they arose in different statutory contexts. On the facts, the assessment had been made within four years from the end of the relevant assessment year, so the limitation challenge failed. Case-Laws Income Tax Fri, 07 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166175