Substance over form: procedural defects won't nullify tax proceedings if they conform to statutory intent and are acted upon. Administrative proceedings under the Act are not invalidated by mere mistakes, defects or omissions if, in substance and effect, they conform to the intents, purposes and requirements of the Act or existing law, and service of a notice, order or communication cannot be questioned where it has been acted upon or was not previously challenged in proceedings commenced pursuant to it.
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.
Substance over form: procedural defects won't nullify tax proceedings if they conform to statutory intent and are acted upon.
Administrative proceedings under the Act are not invalidated by mere mistakes, defects or omissions if, in substance and effect, they conform to the intents, purposes and requirements of the Act or existing law, and service of a notice, order or communication cannot be questioned where it has been acted upon or was not previously challenged in proceedings commenced pursuant to it.
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