ACIT/DCIT has jurisdiction to issue notice u/s. 143(2) of Income Tax Act: Delhi HC

NGR Consultants Pvt Ltd Vs ACIT & Anr. (Delhi High Court)

Delhi High Court held that rule 12E of the Income Tax Rules does not confine the power of the CBDT to authorise only the Income Tax Officers of the National Faceless Assessment Centre (NaFAC) as the prescribed authority for the purposes of Section 142(1) of the Act. Thus, ACIT/DCIT has jurisdiction to issue notice u/s. 143(2).

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 notice

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