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Jharkhand HC Upholds Reassessment Proceedings as Finance Act 2026 Inserted Section 147A Retrospectively
Case Law Details
- Case Name
- Shyam Sundar Saw Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Shyam Sundar Saw Vs Union of India (Jharkhand High Court)
The Jharkhand High Court considered a petition challenging proceedings initiated under Sections 148 and 148A of the Income Tax Act, including the show-cause notice dated 24 March 2025, order dated 24 June 2025, and notice dated 24 June 2025. The petitioner contended that, after the introduction of the e-Assessment Faceless Scheme under Section 151A through notification dated 29 March 2022, such proceedings conducted otherwise were without jurisdiction. The petition had remained pending because certain High Courts had ac...
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