Notice deemed to be valid in certain circumstances.

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.... 523. (1) Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under this Act, which is requir....

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.... shall not apply where the assessee has raised such objection before the completion of such assessment or reassessment. - Clause 523 of the Bill seeks to provide that where an assessee has appear....