The Central Government in exercise of powers conferred by section 151A of the Income-tax Act, 1961 by Notification No. S. O. 1466(E), dated March 29, 2022 ([2022] 442 ITR (St.) 198) has introduced the e-Assessment of Income Escaping Assessment Scheme, 2022. Under section 151A, the scheme of faceless assessment is applicable from the stage of show-cause notice under section 148 as well as section 148A. A detailed procedure of faceless assessment has been prescribed under section 144B and section 151A requires for issuance of notice and assessment by Faceless Assessing Officer. Clause 3(b) of the notification clearly provides that the scheme would be applicable to notices under section 148. Even otherwise, it is a settled proposition of law that assessment proceedings commence from the stage of issuance of show-cause notice. It is axiomatic in tax jurisprudence that circulars, instructions and letters issued by the Central Board of Direct Taxes or any other authority cannot override statutory provisions. The circulars are binding upon authorities but courts are not bound by circulars. The mandate of sections 144B and 151A read with the notification dated March 29, 2022 ([2022] 442 ITR (St.) 198) issued thereunder is lucid. There is no ambiguity in the language of statutory provisions and therefore, the office memorandum or any other instruction issued by the Board or any other authority cannot be relied upon. Instructions or circulars can supplement but cannot supplant statutory provisions. For the assessment year 2020-21, the jurisdictional Assessing Officer issued a notice under section 148 to reopen the assessment under section 147 on the ground that there was escapement of income on account of the compensation received by the assessees on acquisition of their agricultural land. On writ petitions contending that the procedure of faceless assessment prescribed under section 144B and section 151A required for issuance of notices by the Faceless Assessing Officer, Held allowing the petitions, that the object of introduction of faceless assessment would be defeated if the notices under section 148 were issued by the jurisdictional Assessing Officer and therefore, the notices were quashed giving liberty to the Department to proceed in accordance with law. (AY.2020-21)