Section 147A Income Tax Act | Which High Court Declared It Unconstitutional? | Current Affairs 2026

Which High Court declared Section 147A of the Income Tax Act, 1961 unconstitutional in September 2026?

Test your knowledge with this important Current Affairs 2026 MCQ based on a major development in Indian taxation and the judicial system.

The Punjab and Haryana High Court examined the newly introduced Section 147A of the Income Tax Act, 1961, in the context of reassessment proceedings and the faceless assessment mechanism. The case involved the question of whether reassessment notices under Sections 148 and 148A could be issued by jurisdictional Assessing Officers or were required to follow the faceless mechanism.

Question:
In September 2026, which High Court declared Section 147A of the Income Tax Act, 1961 unconstitutional, holding that reassessment notices must be issued through the automated faceless scheme?

This is an important Legal Current Affairs, Polity Current Affairs and Economy Current Affairs topic for aspirants preparing for UPSC, SSC, Banking, Railway, State PCS, CUET and other competitive examinations.

The topic is particularly relevant for understanding the Income Tax Act, Section 147A, Section 148, Section 148A, faceless assessment, reassessment proceedings, jurisdictional Assessing Officers and the National Faceless Assessment Centre.

Topics covered in this video:

Section 147A Income Tax Act
Income Tax Act 1961
Section 147A current affairs
Punjab and Haryana High Court
Income Tax reassessment
Faceless assessment
Faceless reassessment
Section 148 Income Tax Act
Section 148A Income Tax Act
Income Tax current affairs 2026
Legal current affairs 2026
Judiciary current affairs 2026
September 2026 current affairs

This Current Affairs MCQ is useful for students preparing for UPSC Current Affairs 2026, SSC Current Affairs 2026, Banking Current Affairs 2026, Railway Current Affairs 2026, State PCS and other government and competitive examinations.

Watch the complete video, try to answer the question before checking the answer, and test your knowledge of important legal and economic developments.

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