https://www.taxtmi.com/acts?id=19937 Assessment validity is preserved where proceedings under the Act, including assessments, notices and summonses, contain mistakes, defects or omissions that do not affect their substance or the statutory purpose; such procedural imperfections do not render the proceedings invalid if they are in substance and effect in conformity with the intent and purpose of the Act. en-us Fri, 03 Jul 2015 18:29:34 +0530 Fri, 18 Oct 2024 12:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19937 Assessment validity is preserved where proceedings under the Act, including assessments, notices and summonses, contain mistakes, defects or omissions that do not affect their substance or the statutory purpose; such procedural imperfections do not render the proceedings invalid if they are in substance and effect in conformity with the intent and purpose of the Act. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:29:34 +0530 https://www.taxtmi.com/acts?id=19937