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2023 (7) TMI 1050 - ALLAHABAD HIGH COURTJurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - HELD THAT:- It is not in issue that assessment order in this case has been passed by the National Faceless Assessment Center. The notice for rectification has now been issued by the Income Tax Officer, who is the competent authority otherwise for passing the order of assessment. Section 157A refers to rectification where the assessment is done by the National Faceless Assessment Center. Section 157A is clearly an enabling provision which permits the Central Government to make a scheme, by notification in the official gazette, for the purposes of rectification of any mistake apparent from record u/s 154 of the Act. However, our attention has not been invited to any specific scheme framed by the Central Government u/s 157A which specifies any other authority as being the competent authority to initiate rectification proceedings. In the absence of any such scheme having been produced before the Court, we are not inclined to accept the petitioner's contention that the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. Leaving it open for the petitioner to respond to notice and raise available arguments in that regard, this petition is consigned to records.
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