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High Court of Punjab and Haryana

Jyoti Sareen v. Union of India & Ors. — Punjab & Haryana High Court Strikes Down Section 147A of the Income Tax Act as Unconstitutional

Punjab & Haryana High Court strikes down the retrospectively inserted Section 147A of the Income Tax Act as unconstitutional, holding Parliament could not validate reassessment notices issued by Jurisdictional Assessing Officers when the faceless-reassessment framework under Section 151A remained unchanged.

Decided: 10 Sep 2026

Justice Deepak Sibal and Justice Rupinderjit Chahal (Division Bench)

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