https://www.taxtmi.com/caselaws?id=168447 An assessment order under section 23(3) of the Income-tax Act, 1922 may validly close a return by recording that the income returned does not belong to the assessee and is nil, and such disposal ends the assessment proceedings. The Madras HC held that a speaking order is not required merely because the order is quasi-judicial and in writing. It also held that non-communication of the closing order did not render it void or leave the return pending, since no tax liability was fastened on the assessee and service was not made a condition of validity. On that basis, reassessment under section 34(1)(b) was treated as justified. en-us Tue, 14 Sep 1965 00:00:00 +0530 Tue, 03 Mar 2015 10:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168447 An assessment order under section 23(3) of the Income-tax Act, 1922 may validly close a return by recording that the income returned does not belong to the assessee and is nil, and such disposal ends the assessment proceedings. The Madras HC held that a speaking order is not required merely because the order is quasi-judicial and in writing. It also held that non-communication of the closing order did not render it void or leave the return pending, since no tax liability was fastened on the assessee and service was not made a condition of validity. On that basis, reassessment under section 34(1)(b) was treated as justified. Case-Laws Income Tax Tue, 14 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168447