Notice deemed to be valid in certain circumstances.

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.... 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 required to be served u....

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....raised such objection before the completion of such assessment or reassessment. - Clause 523 of the Bill seeks to provide that where an assessee has appeared in any proceeding or cooperated in any ....