Case of ITO vs Tej Partap Singh, SC Judgement Dated 10th April 2026. The apex court remanded thousands of cases to various High Courts regarding the validity of reassessment notices issued by Jurisdictional Assessing Officers (JAOs) instead of the Faceless Assessment Authority. This decision followed the introduction of Section 147A via the Finance Act 2026, which retrospectively validates actions taken by JAOs from 1st April 2021.