Reassessment Proceedings

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Andhra Pradesh HC Strikes Down Section 147A: A Masterclass in Legislative Overreach and the Limits of Retrospective Validation

The Hook: When Parliament Tries to Turn Back Time The Andhra Pradesh High Court's decision in Bala Sreenivas Rao Somisetty v. Income Tax Officer (2026) is not merely a tax ruling—it is a constitutional checkpoint. At stake was Section 147A of the Inc...

29 Oct 2026Income Tax Act 1961, Section 147A

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Andhra Pradesh High Court(1)Constitutional Law(1)Faceless Assessment(1)General Clauses Act(1)Income Tax Act 1961(1)Income Tax Act 2025(1)Legislative Overreach(1)Retrospective Amendment(1)Section 147A(1)Section 151A(1)

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