https://www.taxtmi.com/caselaws?id=17561 An assessment order is not complete or effective merely because it has been signed and kept on file; it becomes operative only when issued or otherwise communicated to the assessee. On that basis, where the assessee had filed returns before service of the assessment order, sufficient cause existed for relief under section 19 of the Agricultural Income-tax Act, 1950. The assessment was cancelled and the assessee was to be given a fresh opportunity on the basis of the returns already filed. en-us Wed, 19 Feb 1997 00:00:00 +0530 Wed, 23 Sep 2009 12:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17561 An assessment order is not complete or effective merely because it has been signed and kept on file; it becomes operative only when issued or otherwise communicated to the assessee. On that basis, where the assessee had filed returns before service of the assessment order, sufficient cause existed for relief under section 19 of the Agricultural Income-tax Act, 1950. The assessment was cancelled and the assessee was to be given a fresh opportunity on the basis of the returns already filed. Case-Laws Income Tax Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17561