The two notices under s. 148 were served in the month of December, 2005 and March, 2006, the period of limitation for completing the proceeding of the reassessment will be nine months starting from 1st April, 2006 and ending on 31st Dec., 2006 as provided under S.  153(2).  Even though the assessment order was passed on 28th Dec., 2006, the same was communicated to the Authorized Representative of the assessee only on 5th Jan., 2007.  The assessee challenged the said order as time barred. Allowing the petition the Court held that order of any authority cannot be said to be passed unless it is in some way pronounced or published or the party affected has the means of knowing it and that it is not enough if the order is made, signed, and kept in the file, because such order may be liable to change at the hands of the authority who may modify it, or even destroy it, before it is made known, based on subsequent information, thinking or change of opinion. Accordingly, it is held that the proceeding of the reassessment of the return submitted by the assessee for the AY. 2003-04 shall be deemed to be completed only on 5th Jan., 2007 when the assessment order was served/communicated to the representative of the assessee and the same was not completed within the period prescribed under S. 153(2).  Accordingly the assessment order is quashed and set aside as time barred.  (AY.2003-04)