Procedural defects do not invalidate tax proceedings if they conform in substance, and notice service is final when acted upon. Assessment, re-assessment, adjudication and related proceedings are not invalid merely for mistakes, defects or omissions if in substance they conform to the intents and requirements of the Act or existing law. Service of notices, orders or communications is not open to question where the recipient has acted upon them or where service was not contested in earlier proceedings arising from those communications.
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.
Procedural defects do not invalidate tax proceedings if they conform in substance, and notice service is final when acted upon.
Assessment, re-assessment, adjudication and related proceedings are not invalid merely for mistakes, defects or omissions if in substance they conform to the intents and requirements of the Act or existing law. Service of notices, orders or communications is not open to question where the recipient has acted upon them or where service was not contested in earlier proceedings arising from those communications.
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