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    <description>Section 160 provides that tax proceedings under the Act - including assessments, re-assessments, adjudications, reviews, revisions, appeals, rectifications, notices and summons - shall not be invalid solely for mistakes, defects or omissions if they are in substance and effect conforming to the intents, purposes and requirements of the Act or any existing law, and that service of notice, order or communication cannot be challenged if it has been acted upon or was not previously contested in earlier related proceedings.</description>
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