Punjab & Haryana High Court has declared Section 147A of the Income-tax Act, 1961 unconstitutional,
The Punjab & Haryana High Court has declared Section 147A of the Income-tax Act, 1961 unconstitutional, striking down the provision inserted by the Finance Act, 2026, with retrospective effect from April 1, 2021. Core Issue & Legislative Intent: Multiple High Courts previously held that notices under Section 148 must be issued through the faceless random… Read More »