Retroactive application of section 142 clarifies that prior provisions govern earlier assessment years and related references. A transitional retroactivity clause preserves the pre amendment text of section 142 for the assessment year beginning in 1988-89 and earlier years, and requires that references to other provisions be construed as those provisions stood and were applicable in the relevant assessment year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retroactive application of section 142 clarifies that prior provisions govern earlier assessment years and related references.
A transitional retroactivity clause preserves the pre amendment text of section 142 for the assessment year beginning in 1988-89 and earlier years, and requires that references to other provisions be construed as those provisions stood and were applicable in the relevant assessment year.
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