https://www.taxtmi.com/caselaws?id=27566 For limitation under section 17A(1)(a) of the Wealth-tax Act, an assessment order is treated as made when it is signed or otherwise finalised as a quasi-judicial order, not when it is served on the assessee. The statute does not require communication within the limitation period, so the distinction between making an order and serving it is material. Authorities dealing with administrative orders or with the term "issued" in different statutory contexts were held inapplicable. On that basis, the assessment order was validly made on the date it purported to have been made and was not time-barred. en-us Fri, 27 Jul 1984 00:00:00 +0530 Sat, 13 Feb 2010 16:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27566 For limitation under section 17A(1)(a) of the Wealth-tax Act, an assessment order is treated as made when it is signed or otherwise finalised as a quasi-judicial order, not when it is served on the assessee. The statute does not require communication within the limitation period, so the distinction between making an order and serving it is material. Authorities dealing with administrative orders or with the term "issued" in different statutory contexts were held inapplicable. On that basis, the assessment order was validly made on the date it purported to have been made and was not time-barred. Case-Laws Wealth-tax Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27566