Retrospective Amendment subsequent to Assessment Order will not attract Section 263

i will add retrospective amendments should beset aside as a rule, as rue of law need to prevail.

you may be a some parliament yet you need to be governed strictly by Art 265 of the Constitution of India which is a superior document that governs the people, it means constitutional amendments are indeed some faulty concept as originally there were only 365 articles in the constitution document. parliamentarians need to ponder over, so too the Apex court by judicial review,as judicial review strictly work on the basis of original 365 articles only and subsidiary amendments should not govern the judicial review mechanism, as many constitutional amendments have two meanings, what is favorable to overall general pubic should have precedence over the amendments , after all constituent assembly represented all Indian peoples. Founders of constitution are even today indeed more mature to any parliament members that should be the view Apex court need to accept is my view, as several times no constitutional amendment is accepted by total constitutional court bench, is the valid consideration by any hon Apex court.