Andhra Pradesh High Court struck down Section 147A of the Income Tax Act, 1961 as unconstitutional
October 17, 2026
High Courts, Income Tax
In a recent judgment Andhra Pradesh High Court struck down Section 147A of the Income Tax Act, 1961 as unconstitutional. As a result, all the proceedings initiated by the respective Jurisdictional Assessing Officers (JAOs) under Sections 148A and 148 are without jurisdiction and are liable to be set …