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

Issues it is cited on

Judgments citing Ram Narayan Sah 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…

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…

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