In re: Constitutionality of Section 147A of the Income Tax Act, 1961

Updates

1. News14 Oct 2026

   Section 147A of I-T Act invalid: Andhra Pradesh HC

   VIJAYAWADA: The High Court on Monday declared Section 147A of the Income Tax Act, 1961, unconstitutional, ruling that reassessment notices must be issued throug

   Explanation in simple terms

   What:

   The High Court decided that a specific tax law section is invalid and not legally binding.

   Who:

   The Andhra Pradesh High Court acted as the judicial authority making the decision regarding the Income Tax Act.

   When:

   Reported on 14 Oct 2026.

   Where:

   Andhra Pradesh High Court.

   What it means:

   The court has declared Section 147A of the Income Tax Act, 1961 to be invalid.

   The New Indian Express
2. News13 Oct 2026

   Andhra Pradesh High Court Strikes Down Section 147A, Major Setback To Centre's Retrospective Income Tax Amendment

   Andhra Pradesh High Court strikes down Section 147A of the Income Tax Act, questioning retrospective tax amendments and offering relief to taxpayers facing reassessment notices.

   Explanation in simple terms

   What:

   The court removed a specific tax law section, stopping the government from applying it to past years.

   Who:

   The Andhra Pradesh High Court is the judicial body, and the Centre is the central government agency.

   When:

   Reported on 13 Oct 2026.

   Where:

   Andhra Pradesh High Court.

   Why:

   The court decided that the rule allowing taxes on past income was unconstitutional.

   What it means:

   The government can no longer use this specific legal power to collect backdated taxes from people.

   Free Press Journal