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Prescribed income-tax authority for issuance of notice u/s. 143(2) includes ACIT/ DCIT: Delhi HC
Case Law Details
- Case Name
- Ambience Towers Private Limited Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All High Courts, Delhi High Court
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Ambience Towers Private Limited Vs ACIT (Delhi High Court)
Delhi High Court held that the Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax are prescribed income-tax authority for the purpose of issuance of notice u/s. 143(2) of the Income Tax Act.
Facts- The petitioner has filed the present petition, impugning a notice dated 23.06.2024 issued u/s. 143(2) of the Income Tax Act, 1961. The petitioner also impugns notices dated 10.07.2024 and 06.09.2024, issued u/s. 142(1) of the Act in respect of the assessment year 2023-24. According to the petitioner, the ...
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