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1961 (10) TMI 89 - HC - Income TaxExtract: .......essee in spite of his default and terminating-automatically- on an assessment being made. We see no reason to hold, in such a case, that the making of the assessment is not when the officer does so, but when the order is communicated to the assessee. It follows that the appeal should fail and has to be dismissed. The appeal is dismissed with costs.
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