Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Participation in Wealth Tax proceedings validates notice service; objections must be raised before assessment completion.</h1> Where an individual has participated in any proceeding or inquiry related to assessment or reassessment under the Wealth Tax Act, 1957, any notice required to be served is considered validly served. The individual cannot object to the notice on grounds of non-service, untimely service, or improper service. However, this provision does not apply if the individual raises such objections before the assessment or reassessment is completed. This section was inserted by the Finance Act, 2008, effective from April 1, 2008, after the original section was omitted in 1964.
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