Jatinder Singh Bhangu v. Union of India

165 Taxmann.com 115High Court2024#1016 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 366,314 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

Sections most often in play

Section 147Section 148Section 144BSection 151ASection 148ASection 151Section 144Section 69

Issues it is cited on

section 144b(1)section 144(b)section 151asection 115whprincipal chief commissioner of income-taxsection 115wfsection 124(3)(a)doctrine of mergersection 115wdsection 115wesection 148a(d)section 148a(b)

Judgments citing Jatinder Singh Bhangu v. Union of India

Kgn Fitness & Developers Pvt. Ltd., Chennai vs. ITO, Corporate Ward-4(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2369/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 151ASection 271(1)(c)

…आयकर अपील"य अ"धकरण,‘डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र ,"या"यक सद"य एवं "ी एस .आर.रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.2369 & 2370/CHNY/2025 ("नधा$रण वष$ / Assessment Year:2016-17) KGN Fitness & Developers The Income Tax Officer, Private Ltd, vs. Corporate Ward-4(3), Flat No. G2 Sai Krupa, Chennai. No. 67, A.C. Block, First Street, Shanti Colony, Anna Nagar Chennai - 600 040. [PAN: AACCK-8712-A] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appell…

Abdul Kani Kareem, Chennai vs. ITO, Ncw-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 1905/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 18.11.2025
Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र ,"या"यक सद"य एवं "ी एस .आर.रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.1904 & 1905/CHNY/2025 "नधा$रण वष$ / Assessment Years: 2015-16 & 2016-17 Abdul Kani Kareem, ITO, No.19/27, Kamarajapuram Main Road, vs. Non-Corp Ward-22(1), Kamarajapuram Tambaram. Chennai – 600 073. Tamil Nadu. [PAN: BEDPK-5843-R] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Ms. T.V Muthu Abirami, Advocate अपीलाथ& क) ओर से/ Appellant by : M…

Abdul Kani Kareem, Chennai vs. ITO, Ncw-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 1904/CHNY/2025[2015-16]Status: DisposedITAT Chennai26 Nov 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 18.11.2025
Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र ,"या"यक सद"य एवं "ी एस .आर.रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.1904 & 1905/CHNY/2025 "नधा$रण वष$ / Assessment Years: 2015-16 & 2016-17 Abdul Kani Kareem, ITO, No.19/27, Kamarajapuram Main Road, vs. Non-Corp Ward-22(1), Kamarajapuram Tambaram. Chennai – 600 073. Tamil Nadu. [PAN: BEDPK-5843-R] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Ms. T.V Muthu Abirami, Advocate अपीलाथ& क) ओर से/ Appellant by : M…

Pooja Aggarwal, Panchkula vs. ACIT(Central) Shimla, Shimla

Appeal stand allowed in terms of our above order

ITA 1026/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh24 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1026/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Ms. Pooja Aggarwal Acit Central बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abnpa-6660-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca)A/W Shri Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 24/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-07-2025 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 Of The Act On 12-03-2025. The Assessee Is Aggrieved By Confirmation Of Substantive Addition Of Rs.16.21 Lacs & Protective Addition Of Rs.10.95 Lacs. The Additions Stem From Search Action By The Department On Assessee-Group On 04-

For Appellant: Sh. Ajay Jain (CA)a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 144BSection 147Section 148Section 151A

…2 u/s 151A sub- section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19- 07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides th…

Anup Kumar Aggarwal, Panchkula vs. ACIT(Central) Shimla, Shimla

Appeal stand allowed in terms of our above order

ITA 1019/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh24 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1019/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Sh. Anup Kumar Aggarwal Acit (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Adjpk-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Shri Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 24/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-07-2025 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 Of The Act On 12-03-2025. The Assessee Is Aggrieved By Confirmation Of Additions Of Rs.10.95 Lacs U/S 69 & Another Addition Of Rs.16.21 Lacs U/S 69A. The Additions Stem From Search Action By The Department On Assessee-Group On 04-

For Appellant: Sh. Ajay Jain (CA) a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 144BSection 147Section 148Section 151ASection 69Section 69A

…2 u/s 151A sub- section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19- 07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides th…

Anup Kumar Aggarwal, Panchkula vs. ACIT(Central) Shimla, Shimla

Appeal stand allowed in terms of our above order

ITA 1018/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh24 Nov 2025AY 2020-21

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Ajay Jain (CA)a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 144BSection 147Section 148Section 151ASection 69A

…2 u/s 151A sub- section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19- 07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides th…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1612/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1611/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Sothern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1547/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1546/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1545/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Narayanan Varalakshmi, Madurai vs. ITO, Ncw-1(5), Madurai

In the result, appeal filed by the assessee is allowed

ITA 2382/CHNY/2025[2018-19]Status: DisposedITAT Chennai19 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Krishna Murthy AT, J.C.I.TFor Respondent: 23.10.2025
Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण,‘डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र ,"या"यक सद"य एवं "ी एस .आर.रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2382/CHNY/2025 "नधा$रण वष$ / Assessment Year: 2018-19 Narayanan Varalakshmi, ITO, 66, Melakkal Main Road, vs. Non-Corp Ward-1(5), Muthunagar, Kochadai Madurai. Madurai – 625 016. Tamil Nadu. [PAN: AAHPV-2976-M] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Mr. Darchan Bothra, C.A. अपीलाथ& क) ओर से/ Appellant by : Mr. Krishna Murthy AT, J.C.I.T.…

Sharmanji Yarns Private Limited, Ludhiana, Punjab vs. Deputy Commissioner of Income Tax, Circle 1 Ludhiana, Ludhiana, Punjab

Appeal stand allowed in terms of our above order

ITA 646/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh12 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.609/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Circle-1 Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.646/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…22 u/s 151A sub-section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19-07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides tha…

Asstt. Commissioner of Income Tax, Circle-I, Ludhiana vs. Sharmanji Yarns Private Limited, Ludhiana

Appeal stand allowed in terms of our above order

ITA 609/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh12 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.609/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Circle-1 Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.646/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…22 u/s 151A sub-section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19-07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides tha…

Sharmanji Yarns Private Limited, Ludhiana Punjab vs. Deputy Commissioner of Income Tax, Circle -1, Ludhiana

Appeal stand allowed in terms of our above order

ITA 596/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…22 u/s 151A sub-section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19-07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides tha…

Joint Commissioner of Income Tax (in Situ) Circle-I, Ludhiana vs. Sharmanji Yarns Private Limited, Ludhiana

Appeal stand allowed in terms of our above order

ITA 530/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…22 u/s 151A sub-section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19-07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides tha…

Income Tax Officer, Ward-1, Jind vs. Vikas Jain, Jind

In the result, the assessee succeeds in its cross-objection

ITA 838/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.838/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Income Tax Officer Shri Vikas Jain बनाम/ Ward 1 Nav Bharat Steel & General Industries Vs. Jind-126102. Indira Bazar, Jind-126102. "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aeqpj-3689-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Co No. 28/Chandi/2025 [In Ita No.838/Chandi/2024) Shri Vikas Jain Income Tax Officer बनाम/ Nav Bharat Steel & General Industries Ward 1 Vs. Indira Bazar, Jind-126102. Jind-126102. "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aeqpj-3689-E (Cross Objector) : (Respondent) Assessee By : Shri Suresh Gupta (Ca) – Ld. Ar Revenue By : Smt. Tarundeep Kaur (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 01-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 11/11/2025

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Smt. Tarundeep Kaur (CIT) – Ld. DR
Section 147Section 148Section 151ASection 69C

…) of the Income Tax Act, was required to be issued by Faceless Assessing Officer FAO. The failure to do so would vitiate the entire assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be…

Aravindhan Bharathi, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 2014/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Nov 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. A.G.Sudharshanan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 144BSection 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2014/Chny/2025 'नधा"रण वष" / Assessment Year: 2018-19 Aravindhan Bharathi, ITO, No.1506, Devangar Nagar, vs. Ward -1(1), Madhurapuri, Trichy. Turaiyur H.O., Turaiyur, Tiruchirappalli, - 621 010. [PAN:AKKPB-2439-A] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. A.G.Sudharshanan, Advocate *+यथ) क, ओर से/Respondent b…

Annai Kanthammal Ramachandran Educational and Charitable Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, appeal filed by the assessee is allowed

ITA 1987/CHNY/2025[2019-20]Status: DisposedITAT Chennai23 Oct 2025AY 2019-20

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. G. Reddi Prakash, F.C.AFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 144Section 144BSection 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1987/Chny/2025 'नधा"रण वष" / Assessment Year: 2019-20 Annai Kanthammal Ramachandran ITO, Educational and Charitable Trust, vs. Exemptions Ward, 1/136, Hosur Main Road, Salem. Rayakottai, Krishnagiri – 635 116. [PAN:AAFTA-2886-H] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. G. Reddi Prakash, F.C.A. *+यथ) क, ओर से…

Balwinder Kaur, Moga vs. Income Tax Officer Ward-1, Moga

The appeal stand allowed in terms of our above order

ITA 593/ASR/2024[2019-2020]Status: DisposedITAT Amritsar16 Oct 2025AY 2019-2020

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकरअपीलसं./ Ita No. 593/Asr/2024 (िनधा"रणवष" / Assessment Year: 2019-20) Ms. Balwinder Kaur Ito- बनाम/ Patti Machhiki Machhike, Ward-1 Machhike Nihal Singh Wala, Moga-142039 Vs. Moga-142039, Punjab Punjab "ायी लेखा सं./Pan. Gzwpk-8896-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri Manoj Kumar (Ca) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Charan Dass (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 16/10/2025 आदेश / O R D E R

For Appellant: Shri Manoj Kumar (CA) - Ld. ARFor Respondent: Shri Charan Dass (Addl. CIT) - Ld. Sr. DR
Section 144BSection 147Section 148Section 148ASection 151A

…2 u/s 151A sub- section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be…