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ACIT/DCIT prescribed authority to issue Section 143(2) notice: Delhi HC
Case Law Details
- Case Name
- Ambience Private Limited Vs ACIT & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All High Courts, Delhi High Court
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Ambience Private Limited Vs ACIT & Anr. (Delhi High Court)
Delhi High Court held that the CBDT has notified the Assistant Commissioner of Income Tax (ACIT)/Deputy Commissioner of Income Tax (DCIT) (International Taxation), Delhi, as the “prescribed income-tax authority” for the purpose of issuing notices under Section 143(2) of the Income Tax Act.
Facts- The petitioner has filed the present petition, impugning a notice dated 23.06.2024 issued u/s. 143(2) of the Income Tax Act, 1961. The petitioner also impugns notices dated 10.07.2024, 06.09.2024 and 17.09.2024, issued u/s. 142...
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