S. 143(3): Assessment-Jurisdiction-Notices-Assessing Officer or prescribed authority-Powers of Central Board of Direct Taxes to prescribe authority not confined to authorising Income-tax Officers of National Faceless Assessment Centre alone as prescribed authority-Notification issued by Central Board of Direct Taxes authorising Assistant Commissioner or Deputy Commissioner (IT), Circle-1(1)(1)-Notice were within jurisdiction-SLP dismissed. [S.119, 142(1) 143(2), ITAT R, 1962, R. 12E. Art. 136]