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TMI Blog2023 (7) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the official gazette, for the purposes of rectification of any mistake apparent from record u/s 154 of the Act. However, our attention has not been invited to any specific scheme framed by the Central Government u/s 157A which specifies any other authority as being the competent authority to initiate rectification proceedings. In the absence of any such scheme having been produced before the Court, we are not inclined to accept the petitioner's contention that the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. Leaving it open for the petitioner to respond to notice and raise available arguments in that regard, this petition is consigned to records. - Writ Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the authority, who has passed the order of assessment to initiate rectification proceedings and since the assessment has been made by the National Faceless Assessment Center, therefore, the jurisdiction to issue notice for rectification also lies with the Center only. Sri Krishna Agarawal, appearing for the revenue opposes the argument of petitioner on the ground that Section 157A is an enabling provision which permits the Central Government to make a scheme, by notification in the official gazette, for the purpose of rectification of any mistake apparent from record under Section 154 of the Act. It is stated that unless the petitioner can demonstrate with reference to such scheme framed that the specified authority to issue rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eam-based rectification of mistakes, amendment of orders, issuance of notice of demand or intimation of loss, with dynamic jurisdiction. (2) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. (3) Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.] Section 157A is clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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