https://www.taxtmi.com/caselaws?id=192606 A return furnished after the assessing officer signed and completed the assessment, even if before service of the order, was not a return filed before assessment under section 22(3) of the Indian Income-tax Act, 1922. The assessment under section 23(4) was treated as made on the date the order was signed, because the statutory permission to file a return or revised return ended automatically once assessment was made. The rule that communication or knowledge may matter for limitation in challenging adverse orders was held irrelevant to this filing window. The late return could not displace the completed best judgment assessment, which remained valid. en-us Wed, 11 Oct 1961 00:00:00 +0530 Wed, 07 Jun 2017 18:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192606 A return furnished after the assessing officer signed and completed the assessment, even if before service of the order, was not a return filed before assessment under section 22(3) of the Indian Income-tax Act, 1922. The assessment under section 23(4) was treated as made on the date the order was signed, because the statutory permission to file a return or revised return ended automatically once assessment was made. The rule that communication or knowledge may matter for limitation in challenging adverse orders was held irrelevant to this filing window. The late return could not displace the completed best judgment assessment, which remained valid. Case-Laws Income Tax Wed, 11 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192606