https://www.taxtmi.com/acts?id=52069 Appearance or cooperation by an assessee in an assessment or reassessment proceeding creates a statutory presumption that any required notice was duly served in time and in proper manner, thereby precluding subsequent objections that the notice was not served, not timely, or improperly served, except where the assessee raises such an objection before completion of the assessment or reassessment. en-us Thu, 14 Aug 2025 18:53:05 +0530 Wed, 20 Aug 2025 10:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52069 Appearance or cooperation by an assessee in an assessment or reassessment proceeding creates a statutory presumption that any required notice was duly served in time and in proper manner, thereby precluding subsequent objections that the notice was not served, not timely, or improperly served, except where the assessee raises such an objection before completion of the assessment or reassessment. Act-Rules Income Tax Thu, 14 Aug 2025 18:53:05 +0530 https://www.taxtmi.com/acts?id=52069