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

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