Assessment validity upheld despite procedural defects where proceedings conform with statutory intent and have been acted upon. Assessment proceedings are not invalidated by procedural mistakes or omissions if, in substance and effect, they conform to the intents, purposes and requirements of the Act or existing law. Service of notices, orders or communications is not open to challenge where the recipient has acted on them or failed to contest service during 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.
Assessment validity upheld despite procedural defects where proceedings conform with statutory intent and have been acted upon.
Assessment proceedings are not invalidated by procedural mistakes or omissions if, in substance and effect, they conform to the intents, purposes and requirements of the Act or existing law. Service of notices, orders or communications is not open to challenge where the recipient has acted on them or failed to contest service during earlier related proceedings.
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