Prescribed Income-tax Authority designated: Assistant/Deputy Commissioner (National e-Assessment Centre) authorised to issue notices under section 143(2). The Central Board of Direct Taxes authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) to act as the Prescribed Income-tax Authority for purposes of sub-section (2) of section 143, empowering that officer to issue notices under that provision in respect of returns furnished or in response to notices issued under the Act's enquiry provision; the notification is effective from 13th August 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prescribed Income-tax Authority designated: Assistant/Deputy Commissioner (National e-Assessment Centre) authorised to issue notices under section 143(2).
The Central Board of Direct Taxes authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) to act as the Prescribed Income-tax Authority for purposes of sub-section (2) of section 143, empowering that officer to issue notices under that provision in respect of returns furnished or in response to notices issued under the Act's enquiry provision; the notification is effective from 13th August 2020.
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