An order is said to be passed if it has been communicated to concerned persons whom it effects: Madras HC

INCOME-TAX : Where the rights of a person are affected by an order and limitation is prescribed for the enforcement of the remedy by the person aggrieved against the said order by reference to the making of the said order, the making of the order must mean either actual or constructive communication of the said order to the party concerned and thus an order, to be valid, would have to be communicated to the person whose rights are impinged.

from www.taxmann.com Latest Case Laws https://ift.tt/2RjUtJm