https://www.taxtmi.com/caselaws?id=191957 A purported draft assessment was treated as a final assessment order because the Income-tax Officer had already reached a considered decision on the merits and performed the statutory function assigned to him. The absence of a signature, and the absence of any requirement in the Act for prior approval by the Inspecting Assistant Commissioner, did not prevent the order from taking legal effect or render it tentative. Since the assessment was complete, a subsequent notice under section 22(4) seeking production of books for the same matter had no legal basis and was invalid. en-us Wed, 14 Mar 1962 00:00:00 +0530 Fri, 05 May 2017 10:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191957 A purported draft assessment was treated as a final assessment order because the Income-tax Officer had already reached a considered decision on the merits and performed the statutory function assigned to him. The absence of a signature, and the absence of any requirement in the Act for prior approval by the Inspecting Assistant Commissioner, did not prevent the order from taking legal effect or render it tentative. Since the assessment was complete, a subsequent notice under section 22(4) seeking production of books for the same matter had no legal basis and was invalid. Case-Laws Income Tax Wed, 14 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191957