Andhra Pradesh HC says Retrospective Section 147A Struck Down as Unconstitutional

Section 147A, inserted by the Finance Act, 2026 with retrospective effect from 1 April 2021, sought to clarify that reassessment notices under Sections 148 and 148A could be issued by officers other than the National Faceless Assessment Centre or assessment units. The Andhra Pradesh High Court held the provision unconstitutional and struck it down, finding the amendment to the repealed Income-tax Act, 1961 legally unsustainable. The Court also set aside the impugned JAO proceedings.