2023 (9) TMI 1435

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....Mitra, Adv. ORDER 1. The Court: Heard the learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned 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 Ce....

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....distinguish between JAO or NFAC with respect to jurisdiction over a case. This is further corroborated by the fact that under section 144B of 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 ....