t he Board could not have been issued to override statutory p rovisions or to make them oti o se or obsolete. Legislative e nactments having financial imp l ications are required to be f ollowed strictly and mandatoril y . By exercising the powers c ontained in Sections 119 and 12 0 of the Act, 1961 as well as S ection 144B (7 & 8), the authoriti e s cannot be allowed to usurp t he legal provisions to their own satisfaction and convenience c ausing hardship to the assessees. I t also leaves confusion in the m inds of the taxpayers. In the opinion of this Court, instructions a nd circulars can be issued only for the purpose of s upplementing the statutory p rovisions and for their implementation. 17. In view of the aforesaid di s cussion, there is no occasion t o distinguish or take a differe n t view as suggested by the learned counsel for the revenue from what has already been held b y the Coordinate Bench. 18. Keeping in view the law l a id down by the Coordinate B ench (supra), notices issued by t h e JAO under Section 148 of t he Act, 1961 and the proceedin g s initiated thereafter without c onducting the faceless assessment as envisaged under Section 1 44B of the Act, 1961, have bee n found to be contrary to the p rovisions of the Act, 1961 an d accordingly notices dated 2 8.02.2023, 16.03.2023, 20.03.20 2 4 and 30.03.2023 and order d ated 30.03.2023, are set aside for want of jurisdiction. 19. The respondents-revenue w o uld be, however, at liberty to f ollow the procedure as laid do w n under the Act, 1961 and p roceed accordingly, if so advised.
