Official website of the Hyderabad ITAT Bar Association
ITAT Bar Association Hyderabad
ITAT Bar Association Hyderabad
The Hyderabad Income Tax Appellate Tribunal Bar Association

Journal

Archive of articles and professional notes.

2026-10-14 · Sashank Dundu

Section 147A — Miracle or Debacle

A critique of the retrospective insertion of Section 147A seeking to validate reassessment notices issued by the Jurisdictional Assessing Officer, and the recent High Court rulings striking it down as unconstitutional.

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