m andatorily. By exercising the powers contained in S ections 119 and 120 of the A ct, 1961 as well as S ection 144B (7 & 8), the a uthorities cannot be a llowed to usurp the legal pr o visions to their own s atisfaction and convenience c a using hardship to the a ssessees. It also leaves confusi o n in the minds of the t axpayers. In the opinion of t h is Court, instructions a nd circulars can be issued o n ly for the purpose of s upplementing the statutory pr o visions and for their i mplementation. 1 7. In view of the aforesaid d iscussion, there is no o ccasion to distinguish or tak e a different view as s uggested by the learned couns e l for the revenue from w hat has already been held by t h e Coordinate Bench. 1 8. Keeping in view the la w laid down by the C oordinate Bench (supra), noti c es issued by the JAO u nder Section 148 of the Act, 1961 and the p roceedings initiated thereafter w ithout conducting the f aceless assessment as envisag e d under Section 144B o f the Act, 1961, have been found to be contrary to the p rovisions of the Act, 1961 a n d accordingly notices d ated 28.02.2023, 16.03.20 2 3, 20.03.2024 and 3 0.03.2023 and order dated 30.03.2023, are set aside f or want of jurisdiction. 1 9. The respondents-revenue w ould be, however, at l iberty to follow the procedure a s laid down under the A ct, 1961 and proceed accordin g ly, if so advised. 2 0. All the writ petitions are allowed. The interim o rder passed by the Court shall stand merged with the p resent order.”
