DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

189); Jindal Polyfilms Ltd. v. State of Maharashtra[70]; and ITW Singode India Ltd. v. Collector of Central Excise[71]).The essence of a validating enactment is a pre-existing act, proceedings or rule being found to be void or illegal with or without a judicial pronouncement of the Court. It is only when an act committed, or a rule