https://www.taxtmi.com/caselaws?id=189329 Retrospective validating legislation can govern a pending assessment dispute where the appeal has not been finally determined. The validating regulations deemed the Finance Act, 1939 to have come into force from earlier specified dates, so the appellate authorities had to decide the matter according to the law as retrospectively extended to the partially excluded area. The original income-tax order being made before the extension did not invalidate the later appellate determination. The assessment was therefore treated as legally valid, and the challenge to the validating regulations failed. en-us Fri, 11 Apr 1947 00:00:00 +0530 Fri, 06 Jan 2017 10:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189329 Retrospective validating legislation can govern a pending assessment dispute where the appeal has not been finally determined. The validating regulations deemed the Finance Act, 1939 to have come into force from earlier specified dates, so the appellate authorities had to decide the matter according to the law as retrospectively extended to the partially excluded area. The original income-tax order being made before the extension did not invalidate the later appellate determination. The assessment was therefore treated as legally valid, and the challenge to the validating regulations failed. Case-Laws Income Tax Fri, 11 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189329