CBDT notified ACIT/ DCIT as prescribed authority for issuance of notice u/s. 143(2): Delhi HC

Nutan Gehlot Vs ACIT (Delhi High Court) Delhi High Court held that CBDT vide notification dated 12.05.2022 and 28.05.2022 has authorised ACIT / DCIT to act as prescribed income-tax authority for the purpose of issuance of notice 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 under Section 143(2) of the Income Tax Act, 1961. The petitioner also impugns notice dated 15.07.2024, issued under Section 142(1) of the Act in respect of the assessment year 2023-24. According to the petitioner, the said notice ...