https://www.taxtmi.com/caselaws?id=300596 Section 34(2) of the Indian Income-tax Act, 1922 was construed to govern the point when the Income-tax Officer completed the assessment and determined the tax payable, not the later communication of that order to the assessee. The statutory scheme treated assessment, determination of tax, and intimation under Section 29 as distinct steps, so service of the order was not part of completion for limitation purposes. On that reading, an assessment is "made" when the assessment order is completed, and the limitation challenge failed. en-us Thu, 24 Sep 1953 00:00:00 +0530 Mon, 14 Feb 2022 14:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300596 Section 34(2) of the Indian Income-tax Act, 1922 was construed to govern the point when the Income-tax Officer completed the assessment and determined the tax payable, not the later communication of that order to the assessee. The statutory scheme treated assessment, determination of tax, and intimation under Section 29 as distinct steps, so service of the order was not part of completion for limitation purposes. On that reading, an assessment is "made" when the assessment order is completed, and the limitation challenge failed. Case-Laws Income Tax Thu, 24 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300596