Punjab and Haryana High Court Declares Section 147A of Income Tax Act Unconstitutional
The Punjab and Haryana High Court struck down Section 147A of the Income Tax Act, 1961, as unconstitutional. Introduced retrospectively from April 2021, this provision aimed to clarify that Jurisdictional Assessing Officers (JAOs), not the National Faceless Assessment Centre, could handle reassessment proceedings under Sections 148 and 148A. The ruling addresses disputes over reassessment notices issued by JAOs under the faceless assessment system, with the detailed judgment pending release.
First-hand measurement across 2 sources
We measured how 2 outlets covered this story. No outlet gave this story a measurable political slant — there is no left–right reading to report. Overall sentiment is neutral (50/100). Lens Score 53/100.
Outlets measured: freepressjournal, businessstandard. See how each one headlined and framed the same story in the source comparison below.
AI Analysis
Sentiment was consistent across outlets (50–50/100), indicating broadly factual reporting rather than editorialising.
Coverage timeline
businessstandard broke this story on 10 Sept, 08:07 am. Other outlets followed.