(1) Notwithstanding anything contained in this Act or any other law in force in Bangladesh, no person or authority, other than the Income-tax Authority referred to in section 4, the Tax Appellate Tribunal established under this Act and the Supreme Court of Bangladesh, may raise any question as to the tax assessment made under this Act.

(2) Any action taken or any question arisen in violation of the provision of sub-section (1) shall be null and void and have no legal effect.