Validity of assessment proceedings preserved despite procedural defects when substantive conformity with the Act is shown. Assessment and related proceedings under the Act are not invalidated by mere mistakes, defects or omissions where they are in substance and effect in conformity with the intents, purposes and requirements of the Act or any existing law. Service of notices, orders or communications cannot be challenged if the recipient acted on them or failed to question service in earlier proceedings commenced, continued or finalised pursuant to those instruments.
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.
Validity of assessment proceedings preserved despite procedural defects when substantive conformity with the Act is shown.
Assessment and related proceedings under the Act are not invalidated by mere mistakes, defects or omissions where they are in substance and effect in conformity with the intents, purposes and requirements of the Act or any existing law. Service of notices, orders or communications cannot be challenged if the recipient acted on them or failed to question service in earlier proceedings commenced, continued or finalised pursuant to those instruments.
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