New Delhi, Sept. 19 -- The Supreme Court on Friday stayed a recent judgment by the Punjab and Haryana (P&H) High Court that had declared Section 147A of the Income Tax Act, 1961, as unconstitutional.

According to a Live Law report, a bench comprising Justices JB Pardiwala and K Vinod Chandran passed the interim order on a plea filed by the Union government.

"The impugned judgment and order passed by the High Court shall remain stayed on the condition that the assessment proceedings shall not proceed further till the final disposal of the main matter," the order said,

The Supreme Court has listed the case for a final hearing on 3 December 2026.

Parliament introduced Section 147A through the Finance Act, 2026, applying it with retrospec...