Bombay High Court Permits Amendment Of Reassessment Petitions To Challenge Retrospective Section 147A Inserted By Finance Act, 2026

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Bombay High Court Permits Amendment Of Reassessment Petitions To Challenge Retrospective Section 147A Inserted By Finance Act, 2026

Direct Tax

Published on

09/05/2026

By Mariya Paliwala

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The Bombay High Court has permitted assessees to amend their pending writ petitions to challenge the constitutional validity of Section 147A of the Income Tax Act, retrospectively inserted through the Finance Act, 2026, while taking note of the directions issued by the Supreme Court of India in the batch matter titled Income Tax Officer Ward…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Retrospective Section 147A

Bombay High Court Permits Amendment Of Reassessment Petitions To Challenge Retrospective Section 147A Inserted By Finance Act, 2026

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