https://www.taxtmi.com/caselaws?id=279034 The HC held that the retrospective amendment to the special search assessment provisions was substantive in nature and, applying the principles of prospective overruling and prospective declaration of law, it operated prospectively. The amendment therefore did not apply to the assessee's case. The Court further found that the Tribunal's order, which had been passed without considering the amendment, did not contain an error justifying interference under section 260A. The Tribunal's view was accordingly upheld. en-us Tue, 25 Oct 2016 00:00:00 +0530 Fri, 01 Mar 2019 07:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279034 The HC held that the retrospective amendment to the special search assessment provisions was substantive in nature and, applying the principles of prospective overruling and prospective declaration of law, it operated prospectively. The amendment therefore did not apply to the assessee's case. The Court further found that the Tribunal's order, which had been passed without considering the amendment, did not contain an error justifying interference under section 260A. The Tribunal's view was accordingly upheld. Case-Laws Income Tax Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279034