https://www.taxtmi.com/caselaws?id=756072 The HC held that reassessment proceedings are deemed complete only upon communication of the assessment order to the assessee, not when the order is passed. The reassessment order dated 28-12-2006 was communicated on 05-01-2007, falling beyond the limitation period under section 153(2) of the Income Tax Act, 1961. The court rejected the revenue's objection regarding maintainability of the writ petition despite availability of statutory appeal, citing established exceptions where writ jurisdiction can be exercised. The HC allowed the writ petition, quashing the assessment orders as illegal and violative of section 153(2) provisions. en-us Thu, 18 Jul 2024 00:00:00 +0530 Tue, 21 Apr 2026 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756072 The HC held that reassessment proceedings are deemed complete only upon communication of the assessment order to the assessee, not when the order is passed. The reassessment order dated 28-12-2006 was communicated on 05-01-2007, falling beyond the limitation period under section 153(2) of the Income Tax Act, 1961. The court rejected the revenue's objection regarding maintainability of the writ petition despite availability of statutory appeal, citing established exceptions where writ jurisdiction can be exercised. The HC allowed the writ petition, quashing the assessment orders as illegal and violative of section 153(2) provisions. Case-Laws Income Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756072