ACIT/DCIT prescribed authority to issue Section 143(2) notice: Delhi HC

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.

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