Section 523 — Notice deemed to be valid in certain circumstances

(1) Where 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 this Act, which is required to be served upon him, has been
duly served upon him in time as per 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.
(2) The provisions of sub-section (1) shall not apply where the assessee has raised
such objection before the completion of such assessment or reassessment.
32. Substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Prior to its substitution, section 522
read as under:
“522. Return of income, etc., not to be invalid on certain grounds.— No return of income,
assessment, notice, summons or other proceeding, 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.”