Overview
- The Supreme Court dismissed as withdrawn W.P.(C) No. 114/2026 challenging Section 132 of the 1961 Act and Sections 247 and 249 of the Income Tax Act, 2025.
- Chief Justice Surya Kant and Justice Joymalya Bagchi said judicial review remains available before High Courts and refused to term the provisions unconstitutional.
- The petitioner, Vishwaprasad Alva, received liberty to approach the government with a representation seeking modifications or clarifications.
- The plea argued that searches of “computer systems” and “virtual digital space” and the bar on disclosing “reasons to believe” impede privacy and meaningful review under the Puttaswamy framework.
- The bench stressed the need for robust powers to tackle major evasion and referenced the 2022 Mandalia ruling on limited review, with the new Act set to take effect on April 1, 2026.