2023 (7) TMI 1050

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....54 of the Act which contemplates proceedings for rectification. The authority competent to issue notices thereunder is the authority specified under Section 116 of the Act which includes the Income Tax Office. Learned counsel for the petitioner, however, submits that the Income Tax Officer is not the competent authority to issue notices, inasmuch as the Act has been amended so as to include Section 157A which contemplates framing of a scheme by the Central Government for the purposes of rectification of any mistake apparent from record in a case of a faceless assessment proceedings. It is sought to be urged that the Income Tax Officer is not the competent authority under Section 157A for issuing the notice for rectification. He further subm....

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....ent 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 relevant for the present purposes and is reproduced hereinafter:- "157A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of rectification of any mistake apparent from record under section 154 or other amendments under section 155 or issue of notice of demand under section 156, or intimation of loss under section 157, so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the income-tax authority and the assessee or any other person to the exten....