Punjab And Haryana HC Strikes Down Section 147A Of Income Tax Act As Unconstitutional
The Punjab and Haryana High Court has struck down Section 147A of the Income Tax Act, 1961, declaring the provision unconstitutional. The section was introduced retrospectively from April 1, 2021, to clarify the authority of Jurisdictional Assessing Officers (JAOs) in income tax reassessment proceedings. A Bench comprising Justice Deepak Sibal and Justice Rupinderjit Chahal delivered the order on…
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