https://www.taxtmi.com/caselaws?id=11261 The court held that the retrospective amendment to Section 15 of the Karnataka Agricultural Income-tax Act was deemed illegal and unsustainable. The impugned assessment orders and notices issued under the retrospective amendment were set aside. The court emphasized that a retrospective amendment should not nullify a judgment where no defect or lacuna was identified in the parent Act. The petitioners were granted liberty to proceed against the respondents without reference to the amended Act, affirming their rights against the retrospective amendment. en-us Tue, 16 Sep 2003 00:00:00 +0530 Tue, 14 Feb 2017 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11261 The court held that the retrospective amendment to Section 15 of the Karnataka Agricultural Income-tax Act was deemed illegal and unsustainable. The impugned assessment orders and notices issued under the retrospective amendment were set aside. The court emphasized that a retrospective amendment should not nullify a judgment where no defect or lacuna was identified in the parent Act. The petitioners were granted liberty to proceed against the respondents without reference to the amended Act, affirming their rights against the retrospective amendment. Case-Laws Income Tax Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11261