Assessment proceedings not conclude till assessment order served upon Assessee

M3M India Holdings Pvt. Ltd Vs ITSC (P&H High Court)

For purposes of making an application for settlement, a case i.e. an assessment would be pending till such time as the assessment order is served upon the assessee. The assessee is entitled to proceed on the basis that till the service of the assessment order, the case continues to be pending with the AO.

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