The Supreme Court on Friday stayed a recent Punjab and Haryana High Court judgment that had declared Section 147A of the Income Tax Act unconstitutional, LiveLaw reported. A Bench comprising Justices Alok Aradhe and K Vinod Chandran passed the order while hearing a special leave petition (SLP) filed by the Union government challenging the High Court ruling. The stay will remain in force until the Supreme Court finally decides the matter. The court directed that the assessment proceedings in question should not proceed further during this period. It also scheduled the matter for final hearing on December 3, 2026.