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

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

The Punjab and Haryana High Court declared Section 147A of the Income Tax Act, 1961 unconstitutional in its judgment dated 10 September 2026. The Division Bench of Justice Deepak Sibal and Justice Rupinderjit Chahal held that the retrospective provision could not be used to overcome earlier judicial decisions without curing the underlying legal defect.

Section 147A had been inserted by the Finance Act, 2026, with retrospective effect from 1 April 2021, concerning the role of Jurisdictional Assessing Officers in reassessment proceedings.

⚖️ Answer: Punjab and Haryana High Court
📅 Judgment: 10 September 2026
📜 Provision: Section 147A, Income Tax Act, 1961
🏛️ Bench: Justice Deepak Sibal & Justice Rupinderjit Chahal

Important Update: On 18 September 2026, the Supreme Court stayed the High Court judgment while hearing the Union government’s challenge. The related assessment proceedings are also to remain suspended until the matter is finally decided.

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