Notice deemed to be valid in certain circumstances
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.
 and Imposition of Tax Act, 2015){kind=link}