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TMI Blog2024 (12) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of petitioner along with documents Annexure P-7 to P-12 and seeking exemption from filing certified copies thereof is allowed, subject to all just exceptions. Registry to place the same at appropriate place. CWP-24807-2024 (O&M) 1. Learned counsel for the petitioner submits that as the last date is 31.12.2024, the case may be taken up for arguments. 2. We, therefore, have heard both the counsel finally on the case. 3. The submissions of learned counsel appearing for the petitioner are that the petitioner had filed return for the AY: 2023-24 which is required to be assessed by the National Faceless Assessment Centre (for short 'NFAC') in terms of Section 144B of the Income Tax Act, 1961 (for short 'the Act'). 4. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing for the respondent submits that the ITR filed by the petitioner for AY: 2023-24 falls within the jurisdiction of respondent/ITO, Ward Sunam, who has issued notice under section 143 (2) of the Act, and the concerned officer had jurisdiction in terms of the CBDT Guidelines for compulsory selection of returns for complete scrutiny during FY: 2024-25. 8. The guidelines were circulated vide instructions dated 03.05.2024, and as per para 2 (4) (i) of these guidelines, notice shall be issued under section 143 (2) of the Act in a case where notice under section 148 of the Act has been issued pursuant to search and seizure/survey actions conducted on or after 1st day of April, 2021, and also cases where return is either furnished or n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e his response to such notice within the date specified therein, to the National Faceless Assessment Centre which shall forward the same to the assessment unit;" 12. In view of above, it is apparent that the notice under section 143 (2) for assessment under section 144B would be issued through the NFAC, and the assessee would file a response to such notice within the date specified therein. 13. After the Faceless Assessment Scheme was introduced by amendment in the Act through new regime, the jurisdiction has been ceased for the purpose of issue of notice under section 148, and it is only in special circumstances as provided under section 144B(7) and (8) that the concerned Principal Commissioner of Income Tax may direct for issuance of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lative enactments having financial implications are required to be followed strictly and mandatorily. By exercising the powers contained in Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 & 8), the authorities cannot be allowed to usurp the legal provisions to their own satisfaction and convenience causing hardship to the assessees. It also leaves confusion in the minds of the taxpayers. In the opinion of this Court, instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their implementation. 17. In view of the aforesaid discussion, there is no occasion to distinguish or take a different view as suggested by the learned counsel for the revenue from what has already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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