Assessment Orders...!!!

An order is 'passed' by an income Tax authority and the order is 'served' to the assessee.

passing an order means an income tax authority shall pass an order and decide the view point put b4 it to decide... and give the decision......

whereas servicing an order means servicing an order passed by the authority to the assessee...........

Hi Ashish..

Can U give any example for clarification pls..!!

e.g. sec143(2) notice should be served within 12 months from last date of month in which return been filed.... in such case the notice even if been issued before the time period, n not been served within time period (i.e. not reached in asesseee's hand) the notice will have no value.......

still u have doubts then let me know i will give u more examples n clear the basics

`Passing` refers to the date on which the order is signed by the assessing authority, that is, the date on which the assessment is concluded.  However, since the assessee will not be aware of the contents of the order passed by the authority, the order has to communicated to the assesse.  Such communication of order is called `serving`.  `served` would mean that the order has been communicated to the assessee. 

Eg:

Assessment of Mr. X is passed by the officer on 1st Dec 2008 (signing) and served on 14th Dec 2008 (Date to communicating the order to the assessee)

thnks guys..