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          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.

          <h1>Substance over form principle preserves tax proceedings despite procedural defects when essential requirements are met.</h1> Provision preserves the validity of assessments, adjudications and related tax proceedings despite mistakes, defects or omissions where those proceedings are in substance and effect consistent with the intents, purposes and requirements of the Act or any existing law; service of a notice, order or communication is not open to challenge if acted upon by the recipient or not contested in earlier related proceedings.

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