Jasjit Singh v. Union of India

467 ITR 52High Court2024#2309 most cited
50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Jasjit Singh v. Union of India · Section 148A · Section 148 · Section 147 · faceless reassessment · income escaping assessment · Section 151A · Section 144B · order under Section 148A(d) · reassessment validity · faceless assessment scheme · National Faceless Assessment Centre

Also reported as

165 Taxmann.com 114

Sections most often in play

Section 147Section 148Section 151ASection 144BSection 148ASection 151Section 272A(1)(d)Section 142(1)
Read the full judgment

Issues it is cited on

section 144b(1)section 151asection 148a(b)income escaping assessmentsection 148a(d)faceless assessmentsection 148aorder under section 148a(d)section 151faceless assessment schemeincome-tax officernational faceless assessment centre

Judgments citing Jasjit Singh v. Union of India

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1166/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad and Others High Court of Telangana - 468 ITR 181 [W.P.No.13353, 16141 & 16877 of 2024] 8 29.07.2024 Jasjit Singh v. Union of India - High Court of Punjab & Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed th…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1165/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad and Others High Court of Telangana - 468 ITR 181 [W.P.No.13353, 16141 & 16877 of 2024] 8 29.07.2024 Jasjit Singh v. Union of India - High Court of Punjab & Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed th…

Loganathan Dhandapani, Chennai vs. ACIT, Ncc-3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2240/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad and Others High Court of Telangana - 468 ITR 181 [W.P.No.13353, 16141 & 16877 of 2024] 8 29.07.2024 Jasjit Singh v. Union of India - High Court of Punjab & Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed th…

Amit Behal, New Delhi vs. ACIT, Circle Int. Taxation 1(1) (2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 923/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jul 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Tushar Hemani, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 148Section 148ASection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 923/DEL/2024 [A.Y. 2015-16] Shri Amit Behal Vs. The A.C.I.T C/o Devinder Singh Sethi Circle – 1(1)(2) Flat No. Q-11, Prasad Nagar International Taxation Phase – 2, MIG Flats, Delhi New Delhi PAN – ASFPB 4216 N (Applicant) (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv Department By : Shri Vizay B. Vasanta, CIT-DR Date of Hearing : 23.04.2025 Date of Pronouncement : 18.07.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assesse…

The Garoh Co-Operative Agricultural Service Society Limited, Dharamshala, Kangra vs. Income Tax Officer, Dharamshala

In the result, both the above appeals are allowed

ITA 67/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh10 Jul 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 139(1)Section 147Section 148Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL HEARING BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 66 & 67 /Chd/2025 िनधा"रण वष" / Assessment Year : 2015-16 & 2016-17 The Garoh Co-operative Agricultural बनाम The ITO Service Society Limited Ward- Dharamshala C/o Tejmohan Singh, Advocate, # 527, Sector 10-D "ायी लेखा सं./PAN NO: AACAT6299H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/07/202…

The Garoh Co-Operative Agricultural Service Society Limited, Dharamshala, Kangra vs. Income Tax Officer, Ward-Dharamshala, Dharamshala

In the result, both the above appeals are allowed

ITA 66/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh10 Jul 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 139(1)Section 147Section 148Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL HEARING BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 66 & 67 /Chd/2025 िनधा"रण वष" / Assessment Year : 2015-16 & 2016-17 The Garoh Co-operative Agricultural बनाम The ITO Service Society Limited Ward- Dharamshala C/o Tejmohan Singh, Advocate, # 527, Sector 10-D "ायी लेखा सं./PAN NO: AACAT6299H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/07/202…

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1437/PUN/2024[2016-17]Status: DisposedITAT Pune06 Dec 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…en taken where it has been held that where the notice u/s 148 of the Act was issued by the jurisdictional Assessing Officer and the assessment framed by the NFAC, in that situation, such proceedings are to be quashed: i) Jasjit Singh vs. Union of India (2024) 467 ITR 52 (P&H) ii) Jatinder Singh Bhangu vs. Union of India (2024) 466 ITR 474 (P&H) iii) Kankanala Ravindra Reddy vs. ITO (2023) 156 taxmann.com 178 (Telangana) iv) Ram Narayan Sah vs. Union of India (2024) 163 taxmann.com 478 (Gau) v) Royal Bitumen (P.) Ltd. vs. ACIT (2024) 164 taxmann.com 606 (Bom) vi) Pravina Jagdish Patel vs. ITO (20240 164 taxmann.co…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1436/PUN/2024[2015-16]Status: DisposedITAT Pune06 Dec 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…en taken where it has been held that where the notice u/s 148 of the Act was issued by the jurisdictional Assessing Officer and the assessment framed by the NFAC, in that situation, such proceedings are to be quashed: i) Jasjit Singh vs. Union of India (2024) 467 ITR 52 (P&H) ii) Jatinder Singh Bhangu vs. Union of India (2024) 466 ITR 474 (P&H) iii) Kankanala Ravindra Reddy vs. ITO (2023) 156 taxmann.com 178 (Telangana) iv) Ram Narayan Sah vs. Union of India (2024) 163 taxmann.com 478 (Gau) v) Royal Bitumen (P.) Ltd. vs. ACIT (2024) 164 taxmann.com 606 (Bom) vi) Pravina Jagdish Patel vs. ITO (20240 164 taxmann.co…