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ÂSub section (5A) inserted by Amendment of Finance Act,2017 has no Retrospective Effect: Patna HC[Read Order]
A Division Bench of the Patna High Court observed that Sub section (5A) inserted by amendment of Finance Act,2017 has no retrospective effect. The...
![Gujarat HC issues Notice to Govt. on plea challenging Income Tax Provision treating Defaulter as well as genuine Taxpayer at par [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Gujarat-HC-notice-Govt.-plea-challenging-Income-Tax-defaulter-genuine-taxpayer-taxpayer-Taxscan.jpg "Gujarat HC issues Notice to Govt. on plea challenging Income Tax Provision treating Defaulter as well as genuine Taxpayer at par [Read Order]")
![Kerala HC admits batch of petitions challenging Constitutional Validity of Faceless Assessment Procedure under Section 144B of Income Tax Act [Read Petition]](https://www.taxscan.in/wp-content/uploads/2021/12/kerala-HC-faceless-assessment-procedure-constitutional-validity-income-tax-act-taxscan.jpeg "Kerala HC admits batch of petitions challenging Constitutional Validity of Faceless Assessment Procedure under Section 144B of Income Tax Act [Read Petition]")
![Supreme Court directs Madras HC to preside over question of Constitutional Validity of Section 40(a)(iib) of Income Tax Act [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Supreme-Court-Madras-High-Court-Constitutional-Validity-Section-40aiib-Income-Tax-Act-Taxscan.jpeg "Supreme Court directs Madras HC to preside over question of Constitutional Validity of Section 40(a)(iib) of Income Tax Act [Read Judgment]")