Jatinder Singh Bhangu v. Union of India

165 Taxmann.com 115High Court2024#1031 most cited

What is Jatinder Singh Bhangu v. Union of India authority for?

The faceless assessment scheme under Section 151A applies from the stage of issuing show cause notices under Sections 148 and 148A, and non-compliance with the scheme or related notifications vitiates the subsequent assessment proceedings. Assessment proceedings are considered to commence upon the issuance of such a show cause notice.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Jatinder Singh Bhangu v. Union of India · Section 151A · faceless assessment scheme · Section 148 notice · Section 148A show cause notice · faceless reassessment procedure · vitiation of assessment · notification 29.03.2022 · commencement of assessment proceedings · Punjab & Haryana High Court · 165 Taxmann.com 115

Issues it is cited on

Judgments citing Jatinder Singh Bhangu v. Union of India

INCOME TAX OFFICER, WARD-1, NIZAMABAD vs. BHARAT THAKKER KALPANA, NIZAMABAD

In the result, appeal of the Revenue is dismissed

ITA 1456/HYD/2025[2017-18]Status: DisposedITAT Hyderabad28 Jan 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1456/Hyd/2025 Assessment Year 2017-2018 The Income Tax Officer, Bharat Thakker Kalpana Ward-1, Nizamabad – 503 001. Vs. Nizamabad. Pan Afkpt4232Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: -None- राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/Order

For Appellant: -None-For Respondent: MS P Sumitha, Sr. AR
Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1456/Hyd/2025 Assessment Year 2017-2018 The Income Tax Officer, Bharat Thakker Kalpana Ward-1, NIZAMABAD – 503 001. vs. NIZAMABAD. PAN AFKPT4232Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: -None- राज" व "ारा /Revenue by: MS P Sumitha, Sr. AR सुनवाई की तारीख/Date of hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : This appeal by the Revenu…

MEKA VIRAJ GOPAL APPARAO,NUZVID vs. THE INCOME TAX OFFICER, WARD -3(1), VIJAYAWADA

In the result, appeal of the Assessee is allowed

ITA 232/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.232/Viz./2025 Assessment Year 2015-2016 Meka Viraj Gopal Apparao, Kotapadu Estate, Nuzvid The Income Tax Officer, Vs. Mandal, Krishna Ward-3(1), District. Vijayawada – 520 002. Pin – 521 201. Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mv Prasad, Ca राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: Sri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 148A

…1 ITA.No.232/VIZ./2025 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH : VISAKHAPATNAM AT HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.232/VIZ./2025 Assessment Year 2015-2016 Meka Viraj Gopal Apparao, KOTAPADU ESTATE, Nuzvid The Income Tax Officer, vs. Mandal, Krishna Ward-3(1), District. VIJAYAWADA – 520 002. PIN – 521 201. PAN BGAPM1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri MV Prasad, CA राज" व "ारा /Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 20.01.2026 घोषणा की तारीख/Pronounceme…

PRAKASH REDDY VATTI,HYDERABAD vs. ITO, WARD-11(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1806/HYD/2025[2015-16]Status: DisposedITAT Hyderabad23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. Vs. Telangana. Pin – 500 017. Pan Aaspv8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca A Vamseedhar राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: CA A VamseedharFor Respondent: MS P Sumitha, Sr. AR
Section 115BSection 144B(7)(vii)Section 148Section 148ASection 149(1)(b)Section 151Section 151ASection 250(6)Section 69A

…1 ITA.No.1806/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT आ.अपी.सं /ITA No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. vs. Telangana. PIN – 500 017. PAN AASPV8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA A Vamseedhar राज" व "ारा /Revenue by: MS P Sumitha, Sr. AR सुनवाई की तारीख/Date of hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDE…

KALPESH RAVJIBHAI SOJITRA,JASDAN vs. THE INCOME TAX OFFICER, WARD 2(1)(2), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed, in above terms

ITA 487/RJT/2025[2017-18]Status: DisposedITAT Rajkot08 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrid Hearing) Kalpesh Ravjibhai Sojitra, Vs. The Ito, Prop. Sojitra Petrolium, Bypass Ward-2(1)(2), Circle Atkot Road, Jasdan, Rajkot 360050, Rajkot-( Guj) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqmps8120G (/Appellant) (/Respondent)

For Appellant: Shri Brijesh Parekh, Ld ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 133(6)Section 142(1)Section 147Section 148Section 148ASection 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrid Hearing) Kalpesh Ravjibhai Sojitra, Vs. The ITO, Prop. Sojitra Petrolium, Bypass Ward-2(1)(2), Circle Atkot Road, Jasdan, Rajkot 360050, Rajkot-( Guj) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: BQMPS8120G (/Appellant) (/Respondent) िनधा"रती की ओर से/Appellant by : Shri Brijesh Parekh, Ld AR राज" की ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/12/2025 घोषणा की तारीख/Date of P…

Showing 120 of 106 · Page 1 of 6