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

Bench: SANGEET LODHA,RAMESHWAR VYAS

245, 246 and 248, the Legislature can make a new Act altering fundamentally the provisions which were the basis of the judgment passed by the Court, and this can be done with retrospective effect. (S.S. Bola[66]). Existence of an illegal act, proceedings or rule or legislation is the sine qua non for any validating legislation to validate the same