42. [ Notice deemed to be valid in certain circumstances
.-Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or re-assessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with 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:Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or re-assessment.][42-A. Publication of information respecting assessees.-(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the name of any assessees and any other particulars relating to any proceedings ][or prosecutions] [ Inserted by Act 41 of 1975, Section 103 (w.e.f. 1.10.1975).][under this Act in respect of such assessees, it may cause to be published such names and particulars in such manner as it thinks fit.] [Substituted by Act 5 of 1964, Section 50, for Section 42-A (w.e.f. 1.4.1964). ](2)[ No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the] [ Substituted by Act 41 of 1975, Section 103, for sub-Section (2)(w.e.f. 1.10.1975).][ [Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" and " Commissioner" , respectively (w.e.f. 1.4.1988). ][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" and " Commissioner" , respectively (w.e.f. 1.4.1988). ] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] [has expired without an appeal having been presented or the appeal, if presented has been disposed of.] [ Substituted by Act 41 of 1975, Section 103, for sub-Section (2)(w.e.f. 1.10.1975).][ Explanation .-In the case of a company, the names of the directors, secretaries and treasurers, or managers of the company may also be published if in the opinion of the Central Government, the circumstances of the case justify it.] [ Inserted by Act 3 of 1989, Section 77 (w.e.f. 1.4.1989).][42-B. Disclosure of information respecting assessees.-Where a person makes an application to the ][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" and " Commissioner" , respectively (w.e.f. 1.4.1988).][in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the ] [Substituted by Act 5 of 1964, Section 50, for Section 42-B (w.e.f. 1.4.1964). ] [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" and " Commissioner" , respectively (w.e.f. 1.4.1988).][may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any Court of law.] [Substituted by Act 5 of 1964, Section 50, for Section 42-B (w.e.f. 1.4.1964). ][42-C. Return of wealth, etc. not to be invalid on certain grounds.-No return of wealth, 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 wealth, assessment, notice, summons or other proceeding if such return of wealth, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.][42-D. Presumption as to assets, books of account, etc.- ][(1)] [ Section 42-D renumbered as sub-Section (1) thereof by Act 18 of 2008, Section 67 (w.r.e.f. 1.10.1975).][Where any books of account or other documents, articles or things including money are found in the possession or control of any person in the course of a search under section 37-A, it may, in any proceeding under this Act, be presumed that-(i)such books of account or other documents, articles or things including money belong to such person;(ii)the contents of such books of account or other documents are true; and(iii)the signature and every other part of such books of account or other documents which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in that person's handwriting, and in the case of a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested.](2)[ Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of section 37-B, then the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section (1) of section 37-B, had been found in the possession or control of that person in the course of a search under section 37-A.] [ Inserted by Act 18 of 2008, Section 67 (w.e.f. 1.10.1975).]
