https://www.taxtmi.com/caselaws?id=6825 A retrospective validating amendment to section 5(7A) of the Indian Income-tax Act, 1922 was treated as if it had always formed part of the provision, so prior transfer orders were upheld despite being made before the amendment. The absence of an opportunity of hearing did not, by itself, invalidate the transfer orders, as earlier decisions only recognised the desirability of hearing and brief reasons where circumstances permit and did not make hearing a mandatory condition for validity. The challenged transfer orders were therefore sustained and the petition failed. en-us Wed, 03 Mar 1965 00:00:00 +0530 Mon, 02 Feb 2009 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6825 A retrospective validating amendment to section 5(7A) of the Indian Income-tax Act, 1922 was treated as if it had always formed part of the provision, so prior transfer orders were upheld despite being made before the amendment. The absence of an opportunity of hearing did not, by itself, invalidate the transfer orders, as earlier decisions only recognised the desirability of hearing and brief reasons where circumstances permit and did not make hearing a mandatory condition for validity. The challenged transfer orders were therefore sustained and the petition failed. Case-Laws Income Tax Wed, 03 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6825