2025 (5) TMI 1245

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...., 1961 (hereafter the Act). The petitioner also impugns notices dated 10.07.2024 and 06.09.2024, issued under Section 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. 2. The petitioner's challenge to the notice dated 23.06.2024, issued under Section 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. 3. Insofar as the impugned notice issued under Section 142(1) of the Act ....

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....t is apparent from the above, that a notice under Section 143(2) of the Act can be issued by the 'Assessing Officer or the prescribed income-tax authority, as the case may be'. 6. Mr. Sahni, learned counsel appearing for the petitioner submits that the expression 'as the case may be' clearly indicates that in case, where the jurisdiction is vested within the Assessing Officer, that officer alone can issue notice under Section 143(2) of the Act. According to him, in such cases, it would not be open for the prescribed income-tax authority to issue a notice under Section 143(2) of the Act. 7. We do not find any merit in the aforesaid contention. A plain reading of Section 143(2) of the Act clearly indicates that either of the two authorities....

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....ection 143 of Income-tax Act, 1961 (43 of 1961) (the Act), read with Rule 12E of the Income- tax Rules, 1962, and in supersession of Notification No. 25/2021/F. No. 187/3/2020-ITA-I, dated 31-3-2021, the Central Board of Direct Taxes hereby authorises 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 sub-section (2) of section 143 of the Act. 2. This Notification shall come into force from the date of publication in the Official Gazette." 10. In the present case, the impugned notice under Section 143(2) of the Act has been issued by the Assistant Commissioner of Incom....