Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO

Adarsh Developers Vs DCIT (Karnataka High Court) Karnataka High Court held that scrutiny notice issued u/s 143(2) by the Additional Commissioner of Income Tax, National Faceless Assessment Centre (NFAC) instead of jurisdictional Assessing Officer under Central Charge is sustainable in law and hence valid. Facts- The petitioner is a partnership firm engaged in the business of real estate development. The petitioner’s case is that its jurisdictional Assessing Officer is the Deputy Commissioner of Income Tax, Central Circle 2(1), Bangalore [the first respondent] and as such, the Additiona...