https://www.taxtmi.com/caselaws?id=798790 Retrospective validating legislation must cure the statutory defect or remove the legal basis of an earlier ruling; it cannot merely declare a contrary position or override judicial determinations. Section 147A is analysed as ineffective because it does not amend the continuing requirements under Section 151A and the relevant faceless assessment schemes, including randomized automated allocation. Reassessment notices under Section 148 are required to be issued through the prescribed faceless and automated process. Executive notifications or instructions granting concurrent jurisdiction cannot displace that statutory procedure, and a legally prescribed mode must be followed exclusively. en-us Thu, 10 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 20:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798790 Retrospective validating legislation must cure the statutory defect or remove the legal basis of an earlier ruling; it cannot merely declare a contrary position or override judicial determinations. Section 147A is analysed as ineffective because it does not amend the continuing requirements under Section 151A and the relevant faceless assessment schemes, including randomized automated allocation. Reassessment notices under Section 148 are required to be issued through the prescribed faceless and automated process. Executive notifications or instructions granting concurrent jurisdiction cannot displace that statutory procedure, and a legally prescribed mode must be followed exclusively. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798790