Prescribed authority for issuing notices u/s 143(2) r.w.s Rule 12E - Authorization of Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation) - 56/2022 - Income Tax Act, 1961
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Authority for issuance of income-tax notices designated to Assistant/Deputy Commissioner (International Taxation), enabling prescribed-authority powers. The Central Board of Direct Taxes authorises the Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi as the Prescribed Income-tax Authority for issuing notices under sub-section (2) of section 143 read with Rule 12E, superseding the earlier notification; effect is upon publication in the Official Gazette.
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.
Authority for issuance of income-tax notices designated to Assistant/Deputy Commissioner (International Taxation), enabling prescribed-authority powers.
The Central Board of Direct Taxes authorises the Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi as the Prescribed Income-tax Authority for issuing notices under sub-section (2) of section 143 read with Rule 12E, superseding the earlier notification; effect is upon publication in the Official Gazette.
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