Insertion of new section 42.

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..... x Act, the following section shall be inserted, namely:— Notice deemed to be valid in certain circumstances. "42. Where an assessee has appeared in any proceeding or co-operated in any inquir .....

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..... (b) not served upon him in time; or (c) served upon him in an improper manner: "Provided that nothing contained in this section shall apply where the assessee has raised such objection before th .....

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