LatestLegal Updates 18 September 2026
Supreme Court to Review Section 147A Validity Amid Jurisdiction Dispute
The Supreme Court will hear the government's appeal against a Punjab and Haryana High Court ruling that struck down the newly added Section 147A. The case will decide if jurisdictional assessing officers can continue issuing reassessment notices, a move that could reshape tax enforcement procedures across the region.
Key Points
- The Supreme Court has scheduled a hearing on Friday to review the government's appeal challenging the Punjab and Haryana High Court's decision to nullify Section 147A.
- The disputed provision concerns whether jurisdictional assessing officers are authorized to issue reassessment notices after the high court's ruling.
- A decision in favor of the government could restore the officers' power to issue such notices, affecting tax reassessment practices nationwide.
For full details, see the original article.
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