Notice deemed to be valid in certain circumstances [Section 292BB] :

This section provides that the assessee would be precluded from raising any objection in any proceeding or inquiry that the notice was not served upon him or was not served in time or was served in an improper manner if he had appeared in any proceedings or co -operated in any enquiry relating to assessment or re-assessment.

In short, if the assessee had appeared in any proceedings or co-operated in any enquiry, it shall be deemed that any notice required to be served on him has been duly served upon him in time in accordance with the provisions of the Act. However, such deeming provision would not apply where the assessee has raised an objection (regarding non-service of notice or nonservice of notice in time or improper service of notice) before the completion of such assessment or reassessment.