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        Income Tax

        Abstract - FINANCE ACT, 2012

        Income-tax Act, 1961
        - APPENDIX
        TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT

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        Validation of tax demands preserves legal efficacy of specified prior notices despite procedural defects. The Finance Act provides a validation provision treating specified prior demands, notices, or proceedings under the Income-tax Act as effective despite defects in form, procedure, or authority, thereby restoring legal efficacy to those acts while preserving substantive tax liabilities.
                          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 tax demands preserves legal efficacy of specified prior notices despite procedural defects.

                                The Finance Act provides a validation provision treating specified prior demands, notices, or proceedings under the Income-tax Act as effective despite defects in form, procedure, or authority, thereby restoring legal efficacy to those acts while preserving substantive tax liabilities.


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