Jharkhand HC Upholds Reassessment Proceedings as Finance Act 2026 Inserted Section 147A Retrospectively

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 accepted similar co...