Notice deemed to be valid in certain circumstances :
Section – 76. (1) A notice which is required to be served upon a person for the purposes of assessment under this Act shall be deemed to have been duly served upon him in accordance with the provisions of this Act, if the person has appeared in any proceeding or co-operated in any inquiry relating to an assessment.
(2) The person, referred to in sub-section (1), shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—
| (a) | not served upon him; | |
| (b) | not served upon him in time; or | |
| (c) | served upon him in an improper manner. |
(3) The provisions of this section shall not apply, if the person has raised the objection before the completion of the assessment.