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.
Punjab & Haryana High Court holds that orders refusing certification to the Punjabi film "Chardikala" were passed by authorities lacking valid delegated power at the time, since the Central Government only delegated CBFC's certification powers to the Chairperson months after the refusal orders were issued.