2023 (9) TMI 1465

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..... ioner has challenged the impugned notice dated 28th 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. Mr. Dutt, learned advocate appearing for the respondents subm .....

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..... f the Act the records 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 pa .....

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