Section 522 — Circumstances in which return of income, assessment, approvals, etc., not to be invalid

(1) No return of income, assessment, notice, summons or other proceed-
ings relating thereto, furnished or made or issued or taken, or purported to have
been furnished or made or issued or taken, in pursuance of any of the provisions of this
Act, shall be invalid or shall be deemed to be invalid merely by reason of any mistake,
defect or omission in such return of income, assessment, notice, summons or other
proceeding, if such return of income, assessment, notice, summons or other proceeding
is in substance and effect in conformity with or according to the intent and purposes
of this Act.
(2) No assessment under any of the provisions of this Act shall be invalid on the
ground of any mistake, defect or omission in respect of quoting of a computer gener-
ated Document Identification Number, if the assessment order is referenced by such
number in any manner.
(3) Irrespective of anything contained in this Act, any approval given by an income-tax
authority in relation to any assessment, reassessment or recomputation proceedings
shall be deemed to be administrative and supervisory in nature and, shall not be invalid
by reason of any insufficiency of the reasons recorded or by reason of any defect in
the form or manner of its authentication or communication including whether digital
signature have been appended to such approval or not, where such approval has been
granted electronically.]