AdvertisementPCIT Vs Vinod Ojha (Telangana High Court) The Telangana High Court considered an appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad, in ITA No.1231/Hyd/2024 relating to the assessment year 2016-17. The Revenue principally contended that the Tribunal ought to have considered the amendment introduced to the Income Tax Act, 1961, through the proviso to Section 147A by the Finance Act, 2026. The High Court observed that the Tribunal had passed the impugned order in November 2025, well before the amendment was placed before...