Deemed service of tax notices: participation or cooperation bars objections to service, timing, or manner of notice. A deeming provision treats any notice under the Income-tax Act as duly served where the assessee has appeared in or cooperated with any proceeding or ... Summary
Deemed service of tax notices: participation or cooperation bars objections to service, timing, or manner of notice.
A deeming provision treats any notice under the Income-tax Act as duly served where the assessee has appeared in or cooperated with any proceeding or inquiry relating to assessment or reassessment, and precludes the assessee from objecting that the notice was not served, not served in time, or served in an improper manner.
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