https://www.taxtmi.com/caselaws?id=350586 HC held that only Parliament, not the executive, can enact validation laws to override judicial precedents, and that such laws must remove the underlying defect identified by courts. Section 145(2) of the Income-tax Act was read down to confine the Central Government's power to notifying ICDS that do not override binding precedents or statutory provisions; otherwise, it would be ultra vires Articles 141, 144 and 265. HC ruled that ICDS is merely for computation and cannot overrule the Act, Rules or case law. Consequently, specified clauses of ICDS-I to VIII, as well as CBDT Notification Nos. 87, 88 (29.09.2016) and Circular No. 10/2017, were struck down as ultra vires. en-us Wed, 08 Nov 2017 00:00:00 +0530 Wed, 10 Dec 2025 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350586 HC held that only Parliament, not the executive, can enact validation laws to override judicial precedents, and that such laws must remove the underlying defect identified by courts. Section 145(2) of the Income-tax Act was read down to confine the Central Government's power to notifying ICDS that do not override binding precedents or statutory provisions; otherwise, it would be ultra vires Articles 141, 144 and 265. HC ruled that ICDS is merely for computation and cannot overrule the Act, Rules or case law. Consequently, specified clauses of ICDS-I to VIII, as well as CBDT Notification Nos. 87, 88 (29.09.2016) and Circular No. 10/2017, were struck down as ultra vires. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350586