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Doctrine of Basic Structure

1 articles tagged with "Doctrine of Basic Structure".

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Constitutional LawCase Analysis

Amending a Repealed Act: Andhra Pradesh High Court's Bold Strike Against Section 147A Exposes Parliament's Constitutional Overreach

The Hook: When Parliament Tries to Amend a Dead Law In a judgment that will reverberate through tax litigation for years, the Andhra Pradesh High Court has done something remarkable: it has struck down Section 147A of the Income Tax Act, 1961, not me...

4 Nov 2026Income Tax Act, Section 147A

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Andhra Pradesh High Court(1)Constitutional Validity(1)Faceless Assessment(1)Income Tax Act(1)Judicial Review(1)Reassessment(1)Repealed Statute(1)Retrospective Amendment(1)Section 147A(1)Section 148(1)

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