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 said notices have been issued without jurisdiction.
The petitioner’s challenge to the notice dated 23.06.2024, issued u/s. 143(2) of the Act, is premised on the basis that it has been issued by an officer, who is not a ‘prescribed income-tax authority’. It is also contended that even if it is assumed that the authority issuing the notice dated 23.06.2024 is a prescribed income-tax authority, he cannot issue a notice but can merely serve a notice.
Conclusion- In the present case, the CBDT had issued a notification dated 12.05.2022 and 28.05.2022, in exercise of powers under Rule 12E of the Rules, and had authorised the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation), Circle-1(1)(1) Delhi to act as the ‘prescribed income-tax authority’ for the purpose of issuance of notice under Section 143(2) of the Act.
