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6[42. Notice deemed to be valid in certain circumstances.

Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was

(a) not served upon him; or

1. Added by Act 46 of 1964, s. 37 (w.e.f. 1-4-1965).

2. Subs. by Act 3 of 1989, s. 76, for "and in the case of any other association of persons" (w.e.f. 1-4-1989).

3. Ins. by Act 46 of 1964, s. 38 (w.e.f. 1-4-1965).

4. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1989).

5. Ins. by Act 16 of 1981, s. 31 (w.e.f. 1-4-1981).

6. Ins. by Act 18 of 2008, s. 66 (w.e.f. 1-4-2008). Earlier section 42 was omitted by Act 5 of 1964, s. 50 (w.e.f. 1-4-1964).

(b) not served upon him in time; or

(c) served upon him in an improper manner:

Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.]



Delhi Development Act, 1957 Back




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