https://www.taxtmi.com/caselaws?id=22630 Where the Kerala Agricultural Income-tax Act required notice to the assessee, an assessment order did not attain legal effect when merely made or signed; it became binding only upon communication under the statutory scheme. Limitation under section 35(2) had to be tested with reference to the communicated order, not the internal making of the assessment. Because the notice of demand communicating the assessment was issued after expiry of the five-year period, the assessment was barred by limitation and invalid. The assessment and the proceedings founded on it were therefore quashed. en-us Thu, 22 Nov 1990 00:00:00 +0530 Fri, 11 Dec 2009 16:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22630 Where the Kerala Agricultural Income-tax Act required notice to the assessee, an assessment order did not attain legal effect when merely made or signed; it became binding only upon communication under the statutory scheme. Limitation under section 35(2) had to be tested with reference to the communicated order, not the internal making of the assessment. Because the notice of demand communicating the assessment was issued after expiry of the five-year period, the assessment was barred by limitation and invalid. The assessment and the proceedings founded on it were therefore quashed. Case-Laws Income Tax Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22630