TMI Blog2023 (9) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... en JAO or NFAC with respect to jurisdiction over a case - respondents submits that first of all the ground taken by the petitioner is hypertechnical since mode of service does not affect the contents and merit of the notice and secondly that the issuance of the aforesaid impugned notice u/s 148 is justifiable and sustainable in law in view of the office memorandum dated 20th February, 2023 being F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee or with respect to procedures not falling under the ambit of section 144B of the Act. Since, section 144B of the Act does not provide for issuance of notice under section 148 of the Act, there can be no ambiguity in the fact that the JAO still has the jurisdiction to issue notice under section 148 of the Act. Thus no merit in the writ petition being WPO and accordingly the same is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 148 of the Act is justifiable and sustainable in law in view of the office memorandum dated 20th February, 2023 being F No. 370153/7/2023-TPL issued by the CBDT and particularly paragraph 4 of the said office memorandum upon which she relies is quoted as hereunder : 4. It is also pertinent to note here that under the provisions of the Act both the JAO as well as units under NFAC hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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