Pvt. Ltd. v. DCIT
466 ITR 474High Court2024#2212 most cited
What is Pvt. Ltd. v. DCIT authority for?
Reassessment notices under Section 148A, issued in the context of faceless assessment proceedings, must be issued by the designated Faceless Assessing Officer and not by a Jurisdictional Assessing Officer.
53
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.
Also referred to as
Jatinder Singh Banghu · Jyoti Sareen · Union of India · Section 148A · faceless assessment · reassessment notice validity · Jurisdictional Assessing Officer · Faceless Assessing Officer · jurisdiction to issue notice · Section 151A · 466 ITR 474 · order under section 148A(d)
Also reported as
228 CTR 121
Sections most often in play
Issues it is cited on
Judgments citing Pvt. Ltd. v. DCIT
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