Validation of tax proceedings preserves assessments, notices and electronic approvals despite defects where substance matches statutory intent. The substituted section 522 validates returns, assessments, notices, summons and related proceedings despite any mistake, defect or omission, if they are in substance and effect consistent with the Act. It also provides that an assessment is not invalid for any defect in quoting a computer-generated Document Identification Number where the assessment order is otherwise referenced by that number. Electronic approvals by an income-tax authority for assessment-related proceedings are administrative and supervisory in nature and are not invalid for defects in reasons, authentication or communication, including absence of a digital signature.
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 proceedings preserves assessments, notices and electronic approvals despite defects where substance matches statutory intent.
The substituted section 522 validates returns, assessments, notices, summons and related proceedings despite any mistake, defect or omission, if they are in substance and effect consistent with the Act. It also provides that an assessment is not invalid for any defect in quoting a computer-generated Document Identification Number where the assessment order is otherwise referenced by that number. Electronic approvals by an income-tax authority for assessment-related proceedings are administrative and supervisory in nature and are not invalid for defects in reasons, authentication or communication, including absence of a digital signature.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
