Section 148 Notice by JAO Quashed, Faceless Assessment Applies from Notice Stage

Jatinder Singh Bhangu Vs Union of India and others (Punjab and Haryana High Court) The Punjab and Haryana High Court disposed of two civil writ petitions, 15745-2024 and 15791-2024, together due to the common issues involved. The petitioner, Jatinder Singh Bhangu, challenged the issuance of a notice under Section 148 of the Income Tax Act, 1961, dated 28.03.2024, and subsequent intimation dated 21.06.2024, concerning assessment for the financial year 2020-21. The petitioner, a farmer who received compensation for the acquisition of agricultural land, filed his income tax return for the year 20...