Ram Narayan Sah v. Union of India
163 Taxmann.com 478High Court2024#1172 most cited
What is Ram Narayan Sah v. Union of India authority for?
A notice issued under Section 148 by a Jurisdictional Assessing Officer is invalid if it violates Section 151A and the related CBDT notification for faceless assessments, thereby defeating the scheme's purpose.
97
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
Ram Narayan Sah v. Union of India · Section 148 notice · Section 151A · faceless assessment · Jurisdictional Assessing Officer · CBDT Notification 29-3-2022 · validity of reassessment notice · income escaping assessment · assessment procedure · Section 148A
Also reported as
299 Taxmann 276
Sections most often in play
Issues it is cited on
Judgments citing Ram Narayan Sah v. Union of India
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