https://www.taxtmi.com/caselaws?id=156534 A validating tax amendment with retrospective effect did not, on its wording, extinguish a vested statutory right of appeal against an assessment order. The retrospective deeming fiction protected the levy, assessment, reassessment and collection made during the specified period from challenge to that extent, but it did not bar appellate scrutiny of an assessment based on allegedly erroneous findings. The appellate remedy under section 39 remained a substantive right, and the refusal to entertain the appeal as not maintainable was held unsustainable; the appeal had to be decided on merits. en-us Thu, 19 Apr 1990 00:00:00 +0530 Sat, 21 Sep 2013 14:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156534 A validating tax amendment with retrospective effect did not, on its wording, extinguish a vested statutory right of appeal against an assessment order. The retrospective deeming fiction protected the levy, assessment, reassessment and collection made during the specified period from challenge to that extent, but it did not bar appellate scrutiny of an assessment based on allegedly erroneous findings. The appellate remedy under section 39 remained a substantive right, and the refusal to entertain the appeal as not maintainable was held unsustainable; the appeal had to be decided on merits. Case-Laws VAT and Sales Tax Thu, 19 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156534