📷 Image: Wikimedia Commons / Subhashish Panigrahi
Politics
Centre Sues Supreme Court Over P&H High Court's Striking Down of Income Tax Section 147A
✍️ Live Law
🗓 16 Sep 2026, 03:46 PM
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The Union government has approached the Supreme Court to challenge the Delhi High Court's ruling that invalidated Section 147A of the Income Tax Act, which allows tax authorities to seek information from banks.
The Union government has filed a petition with the Supreme Court to overturn a Delhi High Court decision that struck down Section 147A of the Income Tax Act.
Section 147A permits the Income Tax Department to obtain financial information from banks and other institutions, a tool used to curb tax evasion. The Delhi High Court ruled that the provision was unconstitutional, citing concerns over privacy and due process.
In its petition, the Centre argues that the High Court misinterpreted the law and that Section 147A is essential for effective tax administration. The government seeks a stay on the High Court's order and a declaration that the provision remains valid.
The case is expected to test the balance between state power and individual rights, and its outcome could reshape how tax authorities access financial data across India.
Section 147A permits the Income Tax Department to obtain financial information from banks and other institutions, a tool used to curb tax evasion. The Delhi High Court ruled that the provision was unconstitutional, citing concerns over privacy and due process.
In its petition, the Centre argues that the High Court misinterpreted the law and that Section 147A is essential for effective tax administration. The government seeks a stay on the High Court's order and a declaration that the provision remains valid.
The case is expected to test the balance between state power and individual rights, and its outcome could reshape how tax authorities access financial data across India.