Procedural validation: assessment and related proceedings are not invalid for mere defects if they conform in substance. Section 160 preserves the validity of assessments and related proceedings despite mistakes, defects or omissions if such actions are in substance and effect consistent with the intents, purposes and requirements of the Act or any existing law, and prevents collateral challenge to service of notices or orders where the recipient has acted on them or failed to contest service in earlier 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.
Procedural validation: assessment and related proceedings are not invalid for mere defects if they conform in substance.
Section 160 preserves the validity of assessments and related proceedings despite mistakes, defects or omissions if such actions are in substance and effect consistent with the intents, purposes and requirements of the Act or any existing law, and prevents collateral challenge to service of notices or orders where the recipient has acted on them or failed to contest service in earlier proceedings.
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