Prescribed income-tax authority for issuance of notice u/s. 143(2) includes ACIT/ DCIT: Delhi HC

Ambience Towers Private Limited Vs ACIT (Delhi High Court) Delhi High Court held that the Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax are prescribed income-tax authority for the purpose of issuance of notice u/s. 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 and 06.09.2024, issued u/s. 142(1) of the Act in respect of the assessment year 2023-24. According to the petitioner, the said notices have...