https://www.taxtmi.com/article/detailed?id=474 Retrospective amendments that validate administrative actions undermine the duty of public servants to act within law and dilute the protective function of recorded reasons for reassessment; such amendments, presented as clarificatory and given long retrospective effect, lack articulated legislative necessity, risk converting assessing officers' past views into statutory law, and threaten legal certainty, roving enquiries, and taxpayer harassment. en-us Thu, 27 Aug 2009 00:00:00 +0530 Thu, 27 Aug 2009 13:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=474 Retrospective amendments that validate administrative actions undermine the duty of public servants to act within law and dilute the protective function of recorded reasons for reassessment; such amendments, presented as clarificatory and given long retrospective effect, lack articulated legislative necessity, risk converting assessing officers' past views into statutory law, and threaten legal certainty, roving enquiries, and taxpayer harassment. Articles Income Tax Thu, 27 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=474