#section-147a
SC stays P&H High Court ruling striking down Section 147A of Income Tax Act
The Supreme Court said assessment proceedings covered by the dispute will not proceed until final disposal of the Centre's plea, with the matter listed for hearing on December 3, 2026
Centre moves Supreme Court over striking down of Income Tax Section 147A
Government challenges Punjab and Haryana High Court ruling that invalidated the retrospective provision governing tax reassessment powers of jurisdictional officers in India