Who has the authority to issue tax notices ? [2] Section 151A – mandates ” faceless ” assessments, but many notices are still being issued by jurisdictional [physical] officers rather than the centralized faceless unit [3] Against this background, the tax department has now defined [ Section 147 A] Assessing Officer as someone other than the National Faceless Assessment Center– [4] and that has a retrospective effect [5] Constitutional scrutiny of this retrospective amendment– relating to jurisdiction — is likely to be tested in various high courts — Courtesy BusinessLine