Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds.

160. (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 therei

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1 Notifications/Circulars on Section 160

12 case laws on Section 160