https://www.taxtmi.com/caselaws?id=762215 The court dismissed the petition challenging the jurisdiction of the officer issuing notices under Sections 143(2) and 142(1) of the Income Tax Act, 1961. It held that the officer, authorized by the Central Board of Direct Taxes (CBDT) through a notification, had the jurisdiction to issue the notice under Section 143(2). The court rejected the argument that only officers from the National Faceless Assessment Centre could issue such notices, finding no support for this claim in the Act or Rules. The petition was deemed unmerited, and all pending applications were disposed of. en-us Tue, 01 Oct 2024 00:00:00 +0530 Wed, 27 Nov 2024 08:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762215 The court dismissed the petition challenging the jurisdiction of the officer issuing notices under Sections 143(2) and 142(1) of the Income Tax Act, 1961. It held that the officer, authorized by the Central Board of Direct Taxes (CBDT) through a notification, had the jurisdiction to issue the notice under Section 143(2). The court rejected the argument that only officers from the National Faceless Assessment Centre could issue such notices, finding no support for this claim in the Act or Rules. The petition was deemed unmerited, and all pending applications were disposed of. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762215