Validation of proceedings: procedural mistakes do not invalidate tax assessments if substantial compliance is met. Proceedings under the Act shall be not invalid solely for mistakes, defects or omissions if they are in substance and effect in conformity with the Act; service of notices, orders or communications cannot be questioned where the recipient has acted upon them or failed to contest service in earlier proceedings initiated or finalised pursuant to such 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.
Validation of proceedings: procedural mistakes do not invalidate tax assessments if substantial compliance is met.
Proceedings under the Act shall be not invalid solely for mistakes, defects or omissions if they are in substance and effect in conformity with the Act; service of notices, orders or communications cannot be questioned where the recipient has acted upon them or failed to contest service in earlier proceedings initiated or finalised pursuant to such communications.
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