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 branches in India. Assessee was involved in normal banking activiti...