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

Bench: SANGEET LODHA,RAMESHWAR VYAS

43 light of the interpretation placed on the statutory provisions, the Legislature need not pass a Validating Act. In the exercise of its plenary powers, under Articles 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

PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI