Validity of tax proceedings preserved where procedural mistakes do not affect substance and acted upon notices cannot be challenged later. Procedural mistakes, defects or omissions in assessment and related tax proceedings do not invalidate those proceedings if they are in substance and effect in conformity with the intents, purposes and requirements of the Act or any existing law; additionally, service of a notice, order or communication cannot be questioned later if the recipient acted on it or failed to challenge service in earlier related proceedings.
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 tax proceedings preserved where procedural mistakes do not affect substance and acted upon notices cannot be challenged later.
Procedural mistakes, defects or omissions in assessment and related tax proceedings do not invalidate those proceedings if they are in substance and effect in conformity with the intents, purposes and requirements of the Act or any existing law; additionally, service of a notice, order or communication cannot be questioned later if the recipient acted on it or failed to challenge service in earlier related proceedings.
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