https://www.taxtmi.com/caselaws?id=9264 An assessment order under the Agricultural Income-tax Act is complete and final when made, and non-communication to the assessee does not render it void or keep the proceedings pending. A nil assessment remains a valid assessment order, and it can be altered only through the statute's prescribed modification or reassessment procedures. Since the Act did not impose a mandatory obligation to communicate every assessment order, the absence of service did not invalidate the order or bar proceedings under section 35 for escaped income. Reassessment could therefore validly proceed on the footing that the earlier nil assessment had already attained finality. en-us Wed, 08 Aug 1973 00:00:00 +0530 Sat, 20 Jun 2009 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9264 An assessment order under the Agricultural Income-tax Act is complete and final when made, and non-communication to the assessee does not render it void or keep the proceedings pending. A nil assessment remains a valid assessment order, and it can be altered only through the statute's prescribed modification or reassessment procedures. Since the Act did not impose a mandatory obligation to communicate every assessment order, the absence of service did not invalidate the order or bar proceedings under section 35 for escaped income. Reassessment could therefore validly proceed on the footing that the earlier nil assessment had already attained finality. Case-Laws Income Tax Wed, 08 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9264