Following the Supreme Court’s remand of reassessment matters, the HP High Court recalled its earlier order and granted the petitioner leave to challenge Section 147A of the Income Tax Act anew, with a 90‑day window tied to existing security.
HP High Court recalled its prior disposal and restored Nirdosh Bhushan’s writ petition for fresh hearing after the Supreme Court remanded similar reassessment cases.
The Division Bench allowed the petitioner liberty to challenge Section 147A of the Income Tax Act and related reassessment proceedings on the same cause of action.
The petitioner, Nirdosh Bhushan, had earlier filed a writ petition in the Himachal Pradesh High Court contesting a reassessment notice issued under Section 148 and related steps under Section 148A(d) of the Income Tax Act. The petition also challenged sanction or approval under section 151 and the resultant reassessment proceedings.
The High Court had initially disposed of the writ petition, noting that parallel matters were pending before the Supreme Court and directing that the petitioner's case be decided in light of the Apex Court's judgment. The Supreme Court later delivered a decision in a batch of reassessment cases (Income Tax Officer v. Tej Partap Singh on April 10, 2026) and remanded those matters to the respective High Courts, expressly permitting taxpayers to challenge Section 147A before the High Courts.
What the Himachal Pradesh Bench ordered
A Division Bench comprising Justice Ajay Mohan Goel and Justice Yogesh Jaswal recalled the earlier disposal. The court restored Bhushan's petition to its original number and granted liberty to approach the High Court afresh on the same cause of action, including a specific liberty to challenge Section 147A of the Income Tax Act and to seek any relief available due to subsequent developments.
Practical implications for taxpayers
Taxpayers who earlier held back their challenges to reassessment notices because parallel issues were pending before the Supreme Court now have a renewed route in the Himachal Pradesh High Court to contest Section 147A and related provisions. The decision preserves the existing security for a limited period, giving the petitioner time to re‑plead without immediate enforcement against the security.
Expect fresh pleadings and hearings in the restored petition while courts across jurisdictions consider similar remanded matters. The High Court will decide the petition in light of the Supreme Court's remand order and any specific legal arguments raised against Section 147A.
Section 147A in that jurisdiction, but the petitioner must act within the 90‑day security window the court fixed.
The Central Government has moved the Supreme Court challenging a Punjab and Haryana High Court judgment that struck down Section 147A of the Income Tax Act as unconstitutional. The High Court’s ruling invalidated the retrospective amendment and questioned the authority of Jurisdictional Assessing Officers (JAOs) to ini
The Punjab and Haryana High Court set aside the newly inserted Section 147A of the Income Tax Act, 1961, as unconstitutional. The provision mentioned the role of the Jurisdictional Assessing Officer (JAO) in income tax reassessment proceedings. The ruling has been delivered by the Bench of Justice Deepak Sibal and Just
Section 147A: Supreme Court Steps In — What Does It Mean for Reassessment Proceedings? The controversy surrounding the jurisdiction of the Assessing Officer to issue reassessment notices under Sections 148 and 148A of the Income-tax Act, 1961, has now reached the Supreme Court in a significant manner. The Punjab & Hary
Section 147A: Supreme Court Stays Ruling Striking It Down – Reassessment Proceedings Also Frozen The controversy surrounding Section 147A of the Income-tax Act, 1961 has now reached the Supreme Court, and the interim order has significant implications for pending reassessment proceedings. On 18 September 2026, a Bench
The Income Tax Department also noted that the individuals had not filed an income tax return (ITR) for the relevant year. This meant the department did not have details of the income he had earned during the period under scrutiny.
ESOPs are getting attention, particularly among young startups. ESOP is a method to get motivated, engage, and incentivize the workforce. It enhances awareness among employees, as they are given the chance to influence decisions regarding the products and services of the company. The blog will explain the taxability of
Loading more related stories...
Open the app view to save this story, compare related coverage, and continue from the same source.