https://www.taxtmi.com/caselaws?id=35817 A mere assessment order-sheet entry is not a valid completed assessment unless the statutory requirements of a written, communicated assessment order and, where loss is computed, notification of that loss are satisfied. Without such a legally effective original assessment, reassessment jurisdiction under section 147 of the Income-tax Act, 1961, cannot be invoked on the footing that the earlier return had already been concluded. The text explains that an uncommunicated or incomplete assessment does not prejudice the assessee in the manner required for reopening, and any reassessment based on that defective foundation cannot stand. en-us Thu, 19 Feb 1981 00:00:00 +0530 Wed, 17 Mar 2010 10:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35817 A mere assessment order-sheet entry is not a valid completed assessment unless the statutory requirements of a written, communicated assessment order and, where loss is computed, notification of that loss are satisfied. Without such a legally effective original assessment, reassessment jurisdiction under section 147 of the Income-tax Act, 1961, cannot be invoked on the footing that the earlier return had already been concluded. The text explains that an uncommunicated or incomplete assessment does not prejudice the assessee in the manner required for reopening, and any reassessment based on that defective foundation cannot stand. Case-Laws Income Tax Thu, 19 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35817