Jatinder Singh Bhangu v. Union of India
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.
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
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Issues it is cited on
Judgments citing Jatinder Singh Bhangu v. Union of India
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