National Faceless Assessment Centre was Prescribed Income tax Authority for issuance of notice u/s 143(2)

BNP Paribas Vs ACIT (IT) (ITAT Mumbai)

National Faceless Assessment Centre Prescribed for Issuing Notice u/s 143(2)

Conclusion: National Faceless Assessment Centre was the Prescribed Income tax Authority for the purpose of sub-section (2) of section 143, in respect of returns furnished under section 139 or in response to a notice issued under subsection (1) of section 142 , for the purpose of issuance of notice under sub section (2) of section 143.

Held: Assessee was a commercial bank having its head office in France and had 8 branche

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