law: Central Board of Direct Taxes (Validation of Proceedings) Act, 1971 
  
  2. Validation of certain proceedings.- 
  Notwithstanding any judgment decree or order
  
  of any court, tribunal or any other authority no approval, declaration,
  
  determination, recognition, direction, instruction, notification, order or
  
  rule, or other thing or actin given, made, granted
  
  issued, done or taken or purporting to have been given, made granted, issued,
  
  done or taken by the Central Board of Direct Taxes, constituted under the
  
  Central Boards of Revenue Act, 1963 (54 of 1963) in the exercise of the powers
  
  or the performance of the duties entrusted to it by the Central Government or
  
  by or under nay law (not being the Estate Duty Act, 1953 (34 of 1953) ) shall
  
  be deemed to be invalid or ever to have been invalid by reason only of the fact
  
  that such approval, declaration, determination, recognition, direction,
  
  instruction, notification, order rule, thing or action was given, made granted,
  
  issued, done or taken by the Chairman and other members of the said Board,
  
  either singly or jointly, without having been validly entrusted with the powers
  
  or duties in that behalf in accordance with the provisions of the aforesaid
  
  1963- Act or the rules made thereunder and
  
  accordingly- 
  (a) all acts, proceedings or things done or
  
  taken in pursuance of such approval, declaration, determination, recognition,
  
  direction, instruction, notification, order rule, thing or action shall, for
  
  all purposes, be deemed to be, and to have always been, done or taken in
  
  accordance with law; and 
  (b) no suit or other
  
  proceeding shall be instituted or continued against the government or any
  
  person or authority whatsoever on the ground that any such act, proceeding or
  
  thing was not done or taken in accordance with law.