https://www.taxtmi.com/caselaws?id=801253 Income-tax notices under Section 143(2) may be issued by either the Assessing Officer or a duly prescribed income-tax authority. Centralisation of a case with a designated Assessing Officer does not, by itself, remove the prescribed authority's competence to issue such a notice. Notices under Section 142(1) are information-gathering measures that do not finally determine liability or prejudice rights. Jurisdictional and factual objections may be raised during assessment and through statutory appeals; writ jurisdiction generally does not intervene at this preliminary show-cause stage while effective remedies remain available. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801253 Income-tax notices under Section 143(2) may be issued by either the Assessing Officer or a duly prescribed income-tax authority. Centralisation of a case with a designated Assessing Officer does not, by itself, remove the prescribed authority's competence to issue such a notice. Notices under Section 142(1) are information-gathering measures that do not finally determine liability or prejudice rights. Jurisdictional and factual objections may be raised during assessment and through statutory appeals; writ jurisdiction generally does not intervene at this preliminary show-cause stage while effective remedies remain available. Case-Laws Income Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801253