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

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 also set aside the related Section 148 reassessment notices issued by jurisdictional Assessing Officers, holding that such notices were required to follow the faceless, automated-allocation framework under Section 151A.

📌 Answer: Punjab and Haryana High Court
📅 Judgment: 10 September 2026
⚖️ Provision: Section 147A, Income Tax Act, 1961
👨‍⚖️ Bench: Justice Deepak Sibal & Justice Rupinderjit Chahal
📜 Related provision: Section 151A — Faceless Assessment

The judgment concerned nearly 700 petitions challenging Section 147A and the reassessment notices issued under Section 148.

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