Tribunal cannot consider validity of retrospective amendment

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HIGH COURT OF KERALA

M. Abdul Rehuman Kunju

v.

Assistant Commissioner of Income-tax, Circle-I, Kollam

I T Appeal Nos. 50 & 63 of 2012

August 3, 2012

 

The validity of a provision cannot be considered or adjudicated upon by the Tribunal constituted under the Act. Section 260A provides for an appeal from every order passed by the Appellate Tribunal. If it involves a substantial question of law, such question of law should arise from the order of the Tribunal. If the Tribunal cannot consider the validity of a retrospective amendment, no doubt such question does not arise from its order and the jurisdiction conferred on the High Court under section 260A cannot also enable the High Court to consider such validity or otherwise.