1Where 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 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
(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.
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1. Ins. by Act 18 of 2008, s. 56 (w.e.f. 1-4-2008).
Section 291 Power to tender immunity from prosecution
Section 292 Cognizance of offences
Section 202B Return of income, etc., not to be invalid on certain grounds
Section 292BB Notice deemed to be valid in certain circumstances
Section 292C Presumption as to assets, books of account, etc
Section 292CC Authorisation and assessment in case of search or requisition
Section 293 Bar of suits in civil courts
Section 293B Power of Central Government or Board to condone delays in obtaining approval
Section 293C Power to withdraw approval
Section 294 Act to have effect pending legislative provision for charge of tax
Section 294A Power to make exemption, etc., in relation to certain Union territories
Section 295 Power to make rules
Section 296 Rules and certain notifications to be placed before Parliament