Andhra Pradesh High Court Strikes Down Section 147A, Major Setback To Centre's Retrospective Income Tax Amendment
In a significant ruling delivered on October 12, 2026, the Andhra Pradesh High Court declared Section 147A of the Income Tax Act, 1961, unconstitutional in Bala Sreenivas Rao Somisetty v. Income Tax Officer (WP No. 28520 of 2023). The judgment raises important questions about retrospective legislation, judicial independence and the faceless reassessment framework. Andhra Pradesh High Court…
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