Sec 160 – Assessment proceedings, etc., not to be invalid on certain ground

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Sec 160 – Assessment proceedings, etc., not to be invalid on certain ground 2017-04-14T02:13:47+00:00

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  • Miloni ShahMiloni Shah
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    #907 |

    (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law.
    (2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication.

    Priya MadrechaPriya Madrecha
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    160.1    Introduction
    Very often proceedings under the Act are questioned for their validity even when there are inadvertent errors. This Section saves the proceedings from such challenge when substantive conformity is found but for these errors.
    160.2    Analysis
    Assessment, re-assessment and other proceedings that are listed in this Section will be valid even though there may be:
         Mistake
         Defect or
         Omission
    Provided they are in ‘substance’ and ‘effect’ in conformity with the intents, purposes and requirements of the Act.
    Proceedings listed in this Section are:
         Assessment
         Re-assessment
         Adjudication
         Review
         Revision
         Appeal
         Rectification
         Notice
         Summons
         Other proceedings
    Considering the purpose of this Section, no proceedings under the Act are excluded from the operation of this Section. It is interesting to see how such a determination will be made – whether deficiency in the proceedings was a mistake, defect or omission and that it is in substance and effect in conformity with the Act.  Further, where a notice, order or communication has:
         Been acted upon or
         Not called into question at the earliest opportunity available.
    Then the opportunity to call such notice, order or communication into question will not be available in the course of subsequent proceedings. Please note that the deficiency that can be so called into question is limited to – notice, order or communication – and not the documents forming part of the other proceedings listed in sub-section (1). Hence, it is important to note that care needs to be taken while making preliminary objections on jurisdiction and validity of communication.

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