TMI Blog2023 (9) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961 - As per detailed in office memorandum dated 20th February, 2023 being F No. 370153/7/2023-TPL issued by the CBDT section 144B of the Act lays down the role of NFAC and the units under it for the specific purpose of conduct of assessment proceedings in a specific case in a particular Assessment Year. This cannot be construed to be meaning that the JAO is bereft of the jurisdiction over a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned notice dated 11th April, 2023, under Section 148 of the Income Tax Act, 1961 relating to assessment year 2019-20 on the ground that the same has been issued by the jurisdictional assessing officer and not by National Faceless Assessment Center as required under Section 151A of the Income Tax Act, 1961. 3. Mr. Mitra, learned advocate appearing for the respondents submits that first of al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds in a case are transferred back to the JAO as soon as the assessment proceedings are completed. So, section 144B of the Act lays down the role of NFAC and the units under it for the specific purpose of conduct of assessment proceedings in a specific case in a particular Assessment Year. This cannot be construed to be meaning that the JAO is bereft of the jurisdiction over a particular assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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