Deemed service of notices: cooperation or appearance bars objections to non service or improper service of tax notices. The insertion creates a deemed service rule: if an assessee appears in proceedings or cooperates in an inquiry relating to assessment or reassessment, any ... Summary
Deemed service of notices: cooperation or appearance bars objections to non service or improper service of tax notices.
The insertion creates a deemed service rule: if an assessee appears in proceedings or cooperates in an inquiry relating to assessment or reassessment, any notice required under the Act is deemed duly served in time, and the assessee is precluded from objecting that the notice was not served, not served in time, or served in an improper manner.
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