Held that the assessment can be said to be made only when DIN is quoted on order before it is signed, if without first generating DIN and before it is quoted on order, order is signed, order is non-est. Generation of DIN subsequently and generation of intimation to be sent to assessee are of no consequence for purpose of assessment and raising demand. service of incomplete assessment order on ITBA may be case of non-service of order and as for purpose of filing appeal only it may be relevant, assessment order does not become void for that reason. Once order is complete in all respects and within prescribed period, actual service of order may be beyond period and that will only give rise to question of start of limitation period for challenging it but that does not invalidate order itself. (AY. 2013-14)