Deemed service of tax notice precludes later objections unless the objection is raised before assessment completion. A notice required for assessment is deemed to be duly served where the recipient has appeared in any proceeding or cooperated in any inquiry relating to the assessment, and the recipient is precluded from later objecting that the notice was not served, not served in time, or served improperly, except if the objection is raised before completion of the assessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed service of tax notice precludes later objections unless the objection is raised before assessment completion.
A notice required for assessment is deemed to be duly served where the recipient has appeared in any proceeding or cooperated in any inquiry relating to the assessment, and the recipient is precluded from later objecting that the notice was not served, not served in time, or served improperly, except if the objection is raised before completion of the assessment.
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